2025 (9) TMI 249

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....rned counsel For the State of Uttarakhand :  Ms. Puja Banga, learned Brief Holder JUDGMENT : (per Mr. G. Narendar C. J.) Heard learned counsel for the petitioner and learned State counsel. 2. The brief facts, necessary for disposal of the present writ petition are that, the petitioner is a registered proprietor under the Central Goods and Services Tax Act, 2017 ("CGST Act") car....

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....15.02.2023 were issued, to which no reply was filed within the stipulated time. Consequently, the respondent department passed a final order dated 31.05.2023 under Section 73(9) of the Act, raising a demand of Rs. 12,58,552/- (comprising tax of Rs. 11,44,138/- and penalty of Rs. 1,14,414/-), and issued a demand notice in FORM GST DRC-07 under Rule 142(5) of the CGST Rules, 2017. 4. Learned coun....

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....rary and contrary to law. 6. Per contra, learned State counsel would submit that the recovery citation was issued prior to filing of the appeal but admits that the petitioner has deposited the mandatory pre- deposit while filing the statutory appeal. 7. It is admitted that the petitioner has filed a statutory appeal under Section 107 within the period of limitation prescribed under Section 1....