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Judgment
7 paragraphs · 231 wordsPankaj Purohit, J
By means of this writ petition the petitioner has challenged the impugned notice dated 18.10.2023 Annexure 3 to the writ petition as well as penalty order dated 20.10.2023 passed by respondent no.3-State Tax Officer whereby the vehicle containing goods was detained by the State Tax Officer and after issuing show cause notice.
Heard learned counsel for the parties.
It is contended by learned counsel for the petitioner that petitioner has already paid tax as well as the penalty imposed by respondent no.3 and, therefore, the petitioner wants the refund of amount i.e. Rs.1,25,056/-.
Learned counsel appearing for the State raised a preliminary objection in the matter and submitted that orders impugned in the present writ petition are appealable and petitioner can very well file an appeal before the Joint Commissioner GST under Section 107 of The Uttarakhand Goods and Services Tax Act, 2017 (hereinafter referred to UKGST Act, 2017).
Having gone through the provision of Section 107 of UKGST Act, 2017, there is no manner of doubt in the mind of this Court that orders impugned in the present writ petition are appealable and petitioner can very well file appeal before the appellate authority.
Accordingly, the writ petition is disposed of. However, it is open to the petitioner to raise all these points as raised in writ petition before the appellate authority.