I N THE HI GH COURT OF UTTARAKHAND

AT NAI NI TAL

HON’BLE MR. G. NARENDAR, C.J.

HON’BLE MR. ASHISH NAITHANI, J

17^th September, 2025

Writ Petition(M/ B) No. 762 of 2025

M/s Amit Auto Sales and Spare Parts GSTIN (05ARVPJ0788L2Z1) …Petitioner

Versus

Commissioner, State Goods and Service Tax, Dehradun and Another …Respondents

Counsel for the Petitioner : Mr. Tarun Pande,

Advocate.

Counsel for the State : Ms. Puja Banga, Brief Holder.

J UDG MENT (Per Hon’ble Mr. Ashish Naithani, J)

The present writ petition has been filed under Article

226 of the Constitution of India by the Petitioner, M/s Amit Auto Sales and Spare Parts, through its proprietor, challenging two orders passed under the provisions of the Uttarakhand Goods and Services Tax Act, 2017 and the Central Goods and

Services Tax Act, 2017.

2. The first is the assessment order dated 09.04.2024, passed by the Assistant Commissioner, State Tax, Tanakpur, whereby tax of ₹2,12,060, interest of ₹2,11,038, and penalty of ₹21,206 were imposed under Sections 73, 50 and 122 of the

Act for the financial year 2018–19.

3. The second is the appellate order dated 01.07.2025, passed by the Joint Commissioner (Appeals), Haldwani,

whereby the statutory appeal prefer