Horizon Packs Pvt. Ltd. Vs Union Of India
Date: April 2, 2024
Court: High Court
Bench: Uttarakhand
Type: Writ Petition
Judge(s)/Member(s): Manoj Kumar Tiwari
Subject Matter
Demand cannot surpass the amount in the SCN
Summary
The Uttarakhand High Court reviewed a petition filed by a company against an order requiring it to pay ₹91,95,708 in tax, interest, and penalty under Section 73(9) of the Uttarakhand Goods and Services Tax Act, 2017. The petitioner argued that this a…
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT (1) Mr. Rohit Arora, learned counsel for the petitioner. (1) Mr. Mohit Maulekhi, learned Brief Holder for the State of Uttarakhand. 2) Petitioner 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…