Demand Exceeds Notice: Uttarakhand HC Quashed GST Order

Horizon Packs Pvt. Ltd. Vs Union Of India (Uttarakhand High Court)

The Uttarakhand High Court addressed a petition filed by a company challenging an order demanding ₹91,95,708 as tax, interest, and penalty under Section 73(9) of the Uttarakhand Goods and Services Tax Act, 2017. The petitioner’s sole ground for challenge was the discrepancy between the demand in the final order and the amount specified in the initial show cause notice (Form GST DRC-01), which mentioned a significantly lower sum of ₹27,06,340. The petitioner’s counsel cited Section 75(7) of the Act, w

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