2024 (6) TMI 989

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..... itioner is a Company paying tax under State GST. Petitioner is challenging the order dated 06.11.2023 passed under Section 73(9) of Uttarakhand Goods and Services Tax Act, 2017, whereby he has been asked to deposit Rs.91,95,708/-, as tax, interest & penalty. 4. Petitioner has challenged the said order only on the ground that the amount mentioned in the show cause notice issued in Form GST DRC-01 .....

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..... ion 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. 7. In such view of the matter, the writ petition is liable to be allowed and is hereby allowed. Impugned order date 06.11.2023 is quashed. However, it shall be open to the Proper Officer to i .....

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