2024 (12) TMI 453

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.... Hon'ble Pankaj Purohit, J. By means of the present writ petition, the petitioner has challenged the order passed by the Proper Officer under Section 130 of the Uttarakhand GST Act, 2017 (hereinafter referred to as "Act of 2017"), whereby the vehicles and the goods thereon were confiscated by the Proper Officer, who imposed penalty to the tune of Rs.6,49,742/- upon the petitioner. 2. It is....

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....t of 2017 appeal is provided under Section 107 of the Act of 2017 and the petitioner may avail the remedy for filing the appeal before the Appellate Authority i.e., Joint Commissioner (Appeal). 6. It is submitted by learned counsel for the petitioner that although learned State counsel has produced the order before this Court dated 18.10.2024, passed by Proper Officer, but the same has not been s....