2022 (12) TMI 1175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsel holding brief of Mr. Rohit Arora, learned counsel for the petitioner Mr. Tarun Lakhera, learned Brief Holder for the State of Uttarakhand ORDER Sri Sanjaya Kumar Mishra, J. Upon hearing the learned counsel for the parties, the Court has passed the following order:- 1. By filing this writ petition, the petitioner has prayed for the following reliefs:- a. Issue a writ, o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rned counsel for the petitioner that the issue is covered by the Division Bench judgment of this Court passed in SPA No. 123 of 2022 on 20.06.2022, wherein this Court has held that the Commissioner is not an adjudicating authority, and, therefore, appeal under Section 107 of the Uttarakhand GST Act, 2017 shall not lie to the Commissioner. 3. The learned counsel for the revenue would submit that....