Pre-Deposit Not Ground to Skip Appeal: Uttarakhand HC Dismisses GST Petition

Bajaj Auto Limited Vs Commissioner of Uttarakhand State GST Uttarakhand & Ors. (Uttarakhand High Court) The petitioner challenged an adjudication order dated 01.12.2025 passed under Section 73(9) of the Uttarakhand GST Act/CGST Act read with Rule 122, whereby a demand for differential tax at 10% was raised on spare parts manufactured during FY 2021–22. The proceedings originated from an audit conducted under Section 65 of the CGST Act, followed by a show cause notice dated 26.09.2025. The petitioner submitted a reply and was granted a personal hearing before the adjudication order was is...