Vardhman Ispat Udyog Vs State of Himachal Pradesh and Ors
Date: August 17, 2023
Subject Matter
Department not to take any action based on the order passed by the appellate authority until the appellate tribunal is constituted
Summary
The ruling pertains to a case where the petitioner received a show cause notice regarding the payment of tax under Sections 73(5) and 74(5) of the Himachal Pradesh Goods and Services Tax Act, 2017. After the petitioner filed a representation, the res…
FULL TEXT OF THE JUDGMENT/ORDER OF HIMACHAL PRADESH HIGH COURT Since there is no appellate Tribunal, which is otherwise required to be constituted in terms of provisions contained under Section 109 of the Himachal Pradesh Goods and Services Tax Act, 2017 (in short “the Act”) petitioner is compelled to approach this Court in the instant proceedings filed under Article 227 of the C…