TaxTMI 
TaxTMI 
2026 (10) TMI 564
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.... for the petitioner: Dr. Govind Singh Latwal, Learned Counsel. Counsel for the respondents: Ms. Riddhi Joshi, learned counsel holding brief of Sri Shobhit Saharia, learned counsel for the Central GST. Ms. Puja Banga, learned Standing Counsel for the State of Uttarakhand. JUDGMENT: (PER : SRI MANOJ KUMAR GUPTA, C.J.) 1. The present writ petition has been filed praying for the following ....
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....ra-jurisdictional parallel proceedings and coordinate with the jurisdictional Central GST Authorities in terms of Section 6(2)(b) of the CGST Act; IV. Issue a writ of mandamus directing the Respondents not to take any coercive steps, force recovery of tax, or effect arrest of the Petitioner without issuing a formal Show Cause Notice and passing a statutory determination order under Sectio....
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....that on 21.01.2026, a search was conducted under Section 67(2) of the Central GST Act, 2017 at the business premises of the petitioner and in which various records and books of account were seized. Earlier, an audit was also conducted under Section 65 of the Act. Simultaneously, the State GST has started issuing notice to the petitioner under Section 70 of the Act. It is also the contention of the....
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....posit any amount is incorrect. According to the Revenue, there is an order of adjudication passed under Section 73 of the Act against the petitioner for the Financial Year 2021-22 and the Department is within its right to call for information and documents in exercise of its power under Section 70 of the Act. 5. By the impugned notices, the Department is only seeking information and documents f....