TaxTMI 
TaxTMI 
2026 (9) TMI 883
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....el for the petitioner. 2. Ms. Puja Banga, learned Standing Counsel for the State of Uttarakhand through video conferencing. 3. The petitioner has challenged the order passed under Section 74 of the Uttarakhand Goods and Services Tax Act, 2017 (in short, "Act") by respondent no.3, whereby tax liability of Rs.12,93,408/- plus interest of Rs.2,88,943.80 and penalty equivalent to 100% of the all....