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GST - Highlights / Catch Notes

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The High Court quashed an impugned order due to an excess tax ...


Court finds excessive tax demand compared to initial notice. Order dated 06.11.2023 canceled.

Case Laws     GST

June 22, 2024

The High Court quashed an impugned order due to an excess tax demand compared to the amount in the show cause notice under Sub-Section (7) of Section 75 of Uttarakhand Goods and Services Act, 2017. The State acknowledged the order did not align with the Act as the demand exceeded the notice amount. The court allowed the petition, leading to the order's annulment on 06.11.2023.

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