2024 (11) TMI 380

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.... Tarun Lakhera, B.H. By means of this writ petition, the petitioner has challenged the order dated 07.06.2022 (annexure no. 1), whereby adjudication order was passed against the petitioner. 2. Facts of the case shorn-off unnecessary details are that the petitioner is a proprietorship firm and runs business in the field of supply of tobacco. 3. Petitioner is registered with the Uttarakhand G.S.T....

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....it was entertained only for the reason that during that period no Appellate Forum was available due to pendency of a SPA No. 123 of 2022, Vinod Kumar Vs. State of Uttarakhand, but now the aforesaid special appeal has been finally decided and avenues of the appeal are open for assessees. 7. This fact is not disputed by learned counsel for the petitioner. 8. It is also contended by learned counsel....