NAINITAL, India, July 9 -- Uttarakhand High Court issued the following order on June 18:

IN THE HIGH COURT OF UTTARAKHAND

CTR/8/2026

M/s Rockman Industries Pvt. Ltd. --Revisionist

Versus

State of Uttarakhand and Another --Respondents

Hon'ble Manoj Kumar Gupta, C.J. Hon'ble Subhash Upadhyay, J.

1. Mr. Amar Pratap Singh, Mr. Mahesh Singh and Mr. Tarun Pande, learned counsel for the revisionist.

2. Ms. Puja Banga, learned Standing Counsel for the State of Uttarakhand through V.C.

3. Heard.

4. The revision is admitted on the questions of law as framed in paragraph no. 3 of the memo of revision, which are as follows:

"I. Whether in the facts and circumstances of the present case, the Impugned Order holding that the Revisionist was not authorized to download and furnish Form 11 after 30.06.2017 is illegal and invalid as the same is contrary to the law settled by the Hon'ble Supreme Court in the case of State of Haryana vs. Carpo Power Ltd.?

II. Whether in the facts and circumstances of the present case, the Ld. Tribunal was legally justified in holding that the Revisionist was no longer authorized to effect purchases against Form-11 after 30.06.2017?

III. Whether in the facts and circumstances of the present case, the Ld. Tribunal was legally justified in holding that the act of downloading Form-11 from the website of the department and furnishing the said Forms to M/s GAIL India Ltd. was 'conscious and deliberate effort' towards evasion of tax?

IV. Whether in the facts and circumstances of the present case the Ld. Tribunal is legally justified in imposing penalty on the Appellant under Section 63 of the UK VAT Act, 2005?"

5. List for hearing in due course.

6. Upon deposit of 50% of the total amount being demanded in pursuance of the impugned order including the amount already deposited and furnishing security for the remaining amount to the satisfaction of the authorities, the effect and operation of the impugned order dated 25.09.2021 shall remain in abeyance.

(Subhash Upadhyay, J.) (Manoj Kumar Gupta, C.J.)

18.06.2026

Disclaimer: Curated by HT Syndication.