#Uttarakhand

4 articles

High Court · Uttarakhand

Rule 86A Credit Ledger Block Lapses After One Year: Uttarakhand High Court

The Uttarakhand High Court disposed of Kotdwar Steel's writ petitions against a negative block on its electronic credit ledger, recording that a Rule 86A restri…

Oct 31, 20262 min read

AAR · Uttarakhand

Manpower Supply to Nagar Nigam Not Exempt Because Staff Are Called Paryavaran Mitra

The Authority for Advance Ruling, Uttarakhand held that sweepers supplied under a general manpower contract to Nagar Nigam, Haridwar remain taxable at 18%, as t…

Oct 30, 20262 min read

High Court · Uttarakhand

Date of Personal Hearing Cannot Be Fixed Before the Date for Submission of Reply to SCN

The Uttarakhand High Court has quashed an assessment order passed under Section 73(9) of the CGST/UKGST Act, holding that the date of personal hearing cannot be…

Sep 15, 20262 min read

AAR · Uttarakhand

Notebook Paper Exemption Exists But Has No Procedure

The Uttarakhand Authority for Advance Ruling has delivered a ruling that exposes a genuine structural gap in the GST rate notification regime: an exemption exis…

Aug 13, 20263 min read

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