GST Liability Dispute Not Maintainable Under Article 226: Uttarakhand HC

Shankar Dutt Chandola and Another Vs State of Uttarakhand and Others (Uttarakhand High Court) The Uttarakhand High Court has dismissed a writ petition filed by Shankar Dutt Chandola and another petitioner who sought a waiver of GST and a directive to prevent the deduction of TDS from their pending dues. The petitioners’ plea was based on their interpretation of Section 22 and Section 51(1)(d) of the Uttarakhand GST Act, 2017. The court, after hearing arguments from both sides, determined that the reliefs requested by the petitioners were based on specific factual inquiries. The courtR...