2021 (9) TMI 45

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....etitioner. Mr. T.S. Phartiyal, Addl. C.S.C. for the State of Uttarakhand. The petitioner, in the present Writ Petition, has put a challenge to the order of seizure, which was passed under Section 129 (3) of Uttarakhand G.S.T. Act. Being aggrieved against an order of seizing, an Appeal, being Appeal No. 94 of 2019, was preferred by the petitioner under Section 107 of the Act, which too was di....

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....ching before the Appellate Tribunal, as against the order passed in appeal under Section 107 of the Act. This is what has been held by the Coordinate Bench of Kerala High Court in a judgement, as reported in [ILR 2021 (1) Kerala 625], Podaran Foods India Pvt. Ltd. Vs. State of Kerala and others, wherein, while exercising jurisdiction under Article 226 of the Constitution of India, as against the o....

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....citizen. There is also the aspect of fairness in the levy and collection of taxes that must inform the authorities entrusted with the said task, for fair implementation of the law has been recognised as an essential attribute of the rule of law in a republic such as ours. 7. Our nation witnessed a paradigm shift in the matter of levy and collection of indirect taxes with the introduction ....