UTTARAKHAND HIGH COURT ISSUES JUDGEMENT ON MADAN SINGH KATHAYAT CONTRACTOR V/S COMMISSIONER, STATE GOODS AND SERVICES TAX

NAINITAL, India, March 26 -- Uttarakhand High Court issued the following judgment/order on Feb. 25:

1. 1. Heard Shri Tarun Pande, learned counsel for the petitioner and Ms. Pooja Banga, learned counsel for the respondents-State.

2. The petitioner has assailed the order dated 27.08.2024 passed by respondent no.2 under Section 73 (9) of the C.G.S.T Act/UKGST Act, demanding tax of Rs.9,58,343.12/-, along with penalty of Rs. 95,834.3/-, total sum of Rs. 10,54,177.42/-.

3. The case of the petitioner is that a Show Cause Notice was issued to the petitioner on 21.05.2024, whereby time was granted to the petitioner to submit his reply by 21.06.2024. By the same notice, date of personal hearing was fixed for 05.06.2024, i.e., before the date fi...