2026 (6) TMI 881

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....or the petitioner.: Mr. Vivek Vaibhav and Mr. Ramesh Nainwal, Learned Counsel. Counsel for the respondents.: Ms. Puja Banga, learned Standing Counsel for the State of Uttarakhand. JUDGMENT : (PER SHRI MANOJ KUMAR GUPTA, C.J.) 1. The petitioner is assailing the order-in-original dated 06.04.2024 passed by respondent no. 2 under Section 73 of the UKGST Act, 2017 for Financial Year 2018-1....

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....drop, it is submitted that the impugned orders are ex-parte, and the same should be quashed. In support of the submission, learned counsel for the petitioner has placed reliance on an order dated 12.02.2026 passed by us in WPMB No. 1065/2025, "M/s Jaipal Singh v. Commissioner, State Goods and Services Tax Commissionerate, Dehradun, Uttarakhand and another", where, in identical facts and circumstan....