2024 (11) TMI 380

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to pendency of a SPA No. 123 of 2022, Vinod Kumar Vs. State of Uttarakhand [ 2024 (10) TMI 1296 - UTTARAKHAND HIGH COURT] - It is contended by learned counsel for the State that the petitioner has already filed an appeal before the Appellate Authority against the order impugned in the present writ petition - HELD THAT:- The writ petition stands disposed-off. The Appellate Authority is directed to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed to as Act of 2017 ). 4. The respondent-Department has conducted an audit of the petitioner-proprietorship firm for the Assessment Year 2017-18 and the impugned adjudication order was passed when several discrepancies were found in audit of the petitioner, in particular, that the petitioner-firm has wrongly availed the input tax credit. It is feeling aggrieved by the said order, the petitioner i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s already filed an appeal before the Appellate Authority against the order impugned in the present writ petition. 9. Accordingly writ petition stands disposed-off. The Appellate Authority is directed to decide the appeal of the petitioner filed under Section 107 of the Act of 2017 against the impugned order dated 07.06.2022 (annexure no. 1), within a period of three months, from the date of produc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X