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WINDALS PRECISION PVT LTD vs. THE ASSISTANT COMMISSIONER STATE TAX AND ANOTHER
(Uttarakhand High Court)

Hon'ble Judges:

PANKAJ PUROHIT
Pet. Counsel
Mahendra Singh Rawat
Res. Counsel
Mohit Maulekhi

Petitioner / Applicant

WINDALS PRECISION PVT LTD

Respondent THE ASSISTANT COMMISSIONER STATE TAX AND ANOTHER
Court Uttarakhand High Court
State

Uttarakhand

Date Dec 5, 2024
Order No.

Writ Petition Misc. Single No. 3202 of 2024

Citation

2024(12) TAXREPLY 11784
Original Order
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ORDER

ORDER Hon'ble Pankaj Purohit, J. By means of the present writ petition, the petitioner has challenged the order passed by the Proper Officer under Section 130 of the Uttarakhand GST Act, 2017 (hereinafter referred to as “Act of 2017”), whereby the vehicles and the goods thereon were confiscated by the Proper Officer, who imposed penalty to the tune of ₹6,49,742/- upon the petitioner. 2. It is the case of the petitioner that confiscation of goods and vehicles and imposition of penalty is illegal, inasmuch as, the vehicle of the petitioner was on way for weighing of the goods in the weighing machine within the declared principal place of business. 3. It is further submitted by the learned counsel for the petitioner that the order was passed by the Proper Officer on assumption that tax evasion has been done by the petitioner. 4. Learned counsel for the State submits that although in the writ petition a notice dated 15.10.2024 has been challenged by....

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