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of 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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