https://www.taxtmi.com/caselaws?id=411700 The High Court dismissed the Writ Petition challenging the order of seizure under Section 129 (3) of the Uttarakhand G.S.T. Act. The Appellate Authority's dismissal of the appeal under Section 107 was upheld, emphasizing that the Appellate Tribunal is the appropriate forum for such challenges. The Court highlighted the importance of fair implementation of tax laws and the need to balance tax collection with citizens' rights. The petitioner was granted liberty to approach the Appellate Tribunal under Section 112, subject to the Tribunal's constitution as per statutory provisions. en-us Tue, 17 Aug 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411700 The High Court dismissed the Writ Petition challenging the order of seizure under Section 129 (3) of the Uttarakhand G.S.T. Act. The Appellate Authority's dismissal of the appeal under Section 107 was upheld, emphasizing that the Appellate Tribunal is the appropriate forum for such challenges. The Court highlighted the importance of fair implementation of tax laws and the need to balance tax collection with citizens' rights. The petitioner was granted liberty to approach the Appellate Tribunal under Section 112, subject to the Tribunal's constitution as per statutory provisions. Case-Laws GST Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411700