2024 (6) TMI 989

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..... ces Act, 2017 - HELD THAT:- The State concedes that the impugned order is not as per the provision contained in Sub-Section (7) of Section 75 of the Uttarakhand Goods and Services Tax Act, 2017, as the demand raised by the impugned order is much more than the amount indicated in the show cause notice. Impugned order date 06.11.2023 is quashed - Petition allowed. - MR. MANOJ KUMAR TIWARI, J. ORDE .....

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..... submits that the impugned order dated 06.11.2023 is unsustainable in view of provision contained in Sub-Section (7) of Section 75 of Uttarakhand Goods and Services Act, 2017, which reads as under:- 73(7) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds sp .....

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