Uttarakhand High Court GST Judgments — 2022

103 judgments, newest first. Page 1 of 2.

Gropu Of Devbhoomi vs. Commissioner Uttarakhand State Goods And Service Tax Dehradun

WPMS/3443/2022HC Uttarakhand23 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Dhanbir Singh Bhandari vs. Commissioner State Goods And Services Tax Commissionerate Dehradun

WPMS/3385/2022HC Uttarakhand22 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Rishikesh Builders A Partnership Firm Incorporated vs. Teh State Of Uttarakhand

WPMS/3370/2022HC Uttarakhand21 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Chhatwal Restauratnat Gstin vs. Commissioner State Goods And Services Tax Commissionerate Dehradun

WPMS/3368/2022HC Uttarakhand21 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Machan Restaurant Gstin vs. Commissioner State Goods And Services Tax Commissionerate Dehradun

WPMS/3373/2022HC Uttarakhand21 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

J M S Construction vs. Commissioner State Goods And Services Tax Dehradun

WPMS/3322/2022HC Uttarakhand20 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

J M Construction Gstin vs. Commissioner State Goods And Services Tax

WPMS/3274/2022HC Uttarakhand16 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Devendra Prasad vs. Assistant Commissioner State Goods And Service Tax

WPMS/3263/2022HC Uttarakhand16 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Navab Ali And Company vs. Commissioner State Goods And Services Tax

WPMS/3280/2022HC Uttarakhand16 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Sharma Construction Work Gstin vs. Commissioner State Goods And Services Tax

WPMS/3282/2022HC Uttarakhand16 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Manjeet Kumar vs. State Of Uttarakhand Through Superintendent Of Police District Haridwar

WPCRL/2230/2022HC Uttarakhand13 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Anand Prasad G S T I N vs. Commissioner State Goods And Services Tax Commissionerate Dehradun

WPMS/3195/2022HC Uttarakhand12 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Battu Lal Radhay Shyam vs. Commissioner Central Goods And Service Tax Commissionerate Dehradun

WPMS/3187/2022HC Uttarakhand12 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Jai Ram And Sons vs. Commissioner State Goods And Services Tax

WPMS/3177/2022HC Uttarakhand09 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Philogy Consulting Services Private Limited vs. Commissioner State Goods And Services Tax

WPMS/3165/2022HC Uttarakhand09 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Bombay Classic Carpets vs. State Tax Officer State Goods And Service Tax

WPMS/3141/2022HC Uttarakhand08 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Bharatiya Beej Nigam Limited vs. Superintendent Central Goods And Service Tax

WPMS/3143/2022HC Uttarakhand08 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Green Traders Through Its Proprietor vs. The State Of Uttarakhand

WPMS/3019/2022HC Uttarakhand07 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Rajesh Kumar Gupta vs. Commissioner State Goods And Services Tax Commissionerate Dehradun

WPMS/3067/2022HC Uttarakhand05 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Anish Contracter Through Proprietor vs. Commissioner State Goods And Services Tax

WPMS/3072/2022HC Uttarakhand05 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Gaurav Singh vs. Commissioner State Goods And Services Tax Commissionerate Dehradun

WPMS/3066/2022HC Uttarakhand05 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Harish Chandra Dwivedi vs. Commissioner State Goods And Service Tax

WPMS/2963/2022HC Uttarakhand02 Dec 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Kishan Lal vs. Commissioner State Goods And Service Tax Commissionerate Dehradun

WPMS/2987/2022HC Uttarakhand29 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Shri Krishna Stone Crushers Through Its Proprietor vs. State Tax Officer Sector 5 And Others, Old Bulding First Floor Roshnabad Haridwar

WPMS/2991/2022HC Uttarakhand28 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Shri Ram Agro Sciences PVT LTD vs. State Tax Officer State Tax

WPMS/2946/2022HC Uttarakhand24 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Dinesh Verma vs. State Tax Officer State Tax Sector 6 Dehradun Uttarakhand

WPMS/2947/2022HC Uttarakhand24 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Priyanka vs. Assistant Commissioner State Tax

WPMS/2902/2022HC Uttarakhand22 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Ram Narayan Contractor Through Its Proprietor vs. State Of Uttarakhand

WPMS/2881/2022HC Uttarakhand18 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Mahesh Chandra Joshi vs. Commissioner State Goods And Service Tax

WPMS/2718/2022HC Uttarakhand18 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Namdhari Motors Khatima Road Nanakmatta District Udham Singh Nagar vs. Superintendent Central Goods And Services Tax

WPMS/2748/2022HC Uttarakhand18 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Agnihotri Dream Land vs. The Commissioner Of State Tax

WPMS/2671/2022HC Uttarakhand11 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Bachinagar Kishan Sewa Sahkari Samiti vs. Assistant Commissioner State Tax

WPMS/2764/2022HC Uttarakhand10 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Rakesh Ramaashray Ray Gstin vs. Commissioner State Goods And Service Tax Commissionerate Dehradun

WPMS/2765/2022HC Uttarakhand10 Nov 2022

Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI

Naim Ahamad vs. Assistant Commissioner State Tax

WPMS/2762/2022HC Uttarakhand10 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Sumit Alias Sumit Kumar vs. State Of Uttarakhand

BA1/1995/2022HC Uttarakhand04 Nov 2022

Bench: HON'BLE MR. JUSTICE RAVINDRA MAITHANI

Vikas Kumar Alias Raja vs. State Of Uttarakhand

BA1/1994/2022HC Uttarakhand04 Nov 2022

Bench: HON'BLE MR. JUSTICE RAVINDRA MAITHANI

Titu vs. State Of Uttarakhand

BA1/2270/2022HC Uttarakhand04 Nov 2022

Bench: HON'BLE MR. JUSTICE RAVINDRA MAITHANI

Pratap Singh Contractor Gstin vs. Commissioner State Goods And Services Tax

WPMS/2717/2022HC Uttarakhand04 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

D Anad R Group Gstin vs. Commissioner State Goods And Services Tax

WPMS/2705/2022HC Uttarakhand04 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Jyoti Offset Printers Champawat Gstin vs. Commissioner State Goods And Service Tax Commissionerate Dehraudn

WPMS/2719/2022HC Uttarakhand04 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Digar Dev Upadhyay vs. Commissioner Uttarakhand State G S T Commissionerate Dehradun

WPMS/2683/2022HC Uttarakhand01 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Gaurav Artifical Jewellery Gstin vs. Commissioner State Goods And Service Tax Commissionerate Dehradun Uttarakhand

WPMS/2675/2022HC Uttarakhand01 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Sameer Ahamad vs. Commissioner State Goods And Service Tax Commissionerate Dehradun

WPMS/2567/2022HC Uttarakhand01 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Tara Chand vs. Commissioner State Goods And Service Tax Commissionerate

WPMS/2566/2022HC Uttarakhand01 Nov 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Imran Ali vs. State Of Uttarakhand

WPMS/1839/2022HC Uttarakhand21 Oct 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Parmar Testing Lab And Research Centre Through Its Partner vs. State Of Uttarakhand

WPMS/2659/2022HC Uttarakhand21 Oct 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Rajendra Singh vs. State Tax Officer

WPMS/2628/2022HC Uttarakhand20 Oct 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Jai Mateshwari Steels PVT. LTD vs. Commissioner Uttarakhand State G S T Commissionerate Dehradun

SPA/341/2022HC Uttarakhand19 Oct 2022

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE RAMESH CHANDRA KHULBE

M/S Jai Mateshwari Steels PVT. LTD vs. Commissioner Uttarakhand State G S T Commissionerate Dehradun

SPA/342/2022HC Uttarakhand19 Oct 2022

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE RAMESH CHANDRA KHULBE

Radhey Shyam Yadav vs. Assistant Commissioner State Tax

WPMS/2593/2022HC Uttarakhand18 Oct 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Commissioner Of Central Excise And Service Tax Dehradun vs. Patnajali Ayurveda LTD

SPA/334/2022HC Uttarakhand17 Oct 2022

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE RAMESH CHANDRA KHULBE

Hoshiyar Singh Bungla vs. Assistant Commissioner Pithoragarh

WPMS/2541/2022HC Uttarakhand17 Oct 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Anushka Infotech Through Proprietor vs. Commissioner Uttarakhand State G S T Commissionerate Dehradun

WPMS/2284/2022HC Uttarakhand30 Sept 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Asgard Ingots Near Birls Tyre Company vs. Commissioner Of The C G S T Commissionerate At Dehradun

WPMS/2337/2022HC Uttarakhand29 Sept 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Armour Security Housekeeping And Placement Services Agency vs. Commissioner Uttarakhand State G S T Commissionerate Dehradun

WPMS/2285/2022HC Uttarakhand29 Sept 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Kundan Singh Prem Singh Jamnal vs. Commissioner Uttarakhand State Goods And Service Tax

WPMS/1834/2022HC Uttarakhand28 Sept 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Bajrang Agro Products vs. State Of Uttarakhand

WPMS/2377/2022HC Uttarakhand26 Sept 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Murli Wala Agro Products Kanjabagh Road Khatima vs. State Of Uttarakhand

WPMS/2372/2022HC Uttarakhand26 Sept 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Jaspal Tyres Through Its Partner vs. Commisisoner State Goods And Service Tax

WPMS/2325/2022HC Uttarakhand22 Sept 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Satish Gupta vs. Commisisoner State Goods And Service Tax

WPMS/2324/2022HC Uttarakhand22 Sept 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Rajesh Kumar Dudani vs. State Of Uttarakhand

ABA/96/2022HC Uttarakhand22 Sept 2022

Bench: HON'BLE MR. JUSTICE RAVINDRA MAITHANI

M/S Darshan Singh Nainwal A Proprietor Firm vs. State Of Uttarakhand

WPMS/2228/2022HC Uttarakhand15 Sept 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

King Kong Blue Bar And Restaurant Bageshwar vs. State Of Uttarakhand

WPMS/2142/2022HC Uttarakhand15 Sept 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Hasnain Ahmad Contractor A Proprietorship Firm vs. The State Of Uttarakhand

WPMS/2241/2022HC Uttarakhand15 Sept 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Naini Valley Constructions Bhatroj Kahn Almora vs. Assistant Commissioner State Goods And Services Tax

WPMS/2201/2022HC Uttarakhand12 Sept 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Patanjali Ayurved LTD vs. Commissioner Of Central Excise And Service Tax Dehradun

WPMS/964/2020HC Uttarakhand09 Sept 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Rajesh Kumar Contractor vs. Commissioner Uttarakhand State G S T Commissionerate Dehradun

WPMS/2191/2022HC Uttarakhand09 Sept 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Manoj Kumar Verma vs. Superintendent Central Tax Range Iv Uttarkashi Uttarakhand

WPMS/2154/2022HC Uttarakhand07 Sept 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Maa Sheetla Ventures LTD vs. Union Of INDIA

WPMS/1167/2022HC Uttarakhand29 Aug 2022

Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI

Omax Autos LTD. District Udham Singh Nagar Through Its Authorized Representative Manish Saini vs. The Commissioner CGST And Central Excise District Udham Singh Nagar

WPMS/3510/2018HC Uttarakhand27 Aug 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Windlass Engineers And Services Private Limited vs. Union Of INDIA

WPMS/2304/2020HC Uttarakhand26 Aug 2022

Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI

M/S Jain Tiles Industries Supi Bhagwanpur vs. The Commissioner State Of Tax Department Of G S T

WPMS/1799/2022HC Uttarakhand26 Aug 2022

Bench: HON'BLE SHRI JUSTICE MANOJ KUMAR GUPTA,HON'BLE MR. JUSTICE SUBHASH UPADHYAY

Satyam Auto Component Private Limited vs. Union Of INDIA, Through Secretary

WPMS/1554/2018HC Uttarakhand25 Aug 2022

Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI

M/S King Security Guard Services PVT LTD vs. Commissioner Of The CGST

WPMS/1873/2022HC Uttarakhand23 Aug 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S King Security Guard Services PVT LTD vs. Commissioner Of The CGST

WPMS/1872/2022HC Uttarakhand23 Aug 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Vinod Kumar vs. Commissioner Uttarakhand State GST Commissionerate Dehradun

WPMS/1553/2021HC Uttarakhand18 Aug 2022

Bench: HON'BLE MR. JUSTICE RAVINDRA MAITHANI

Shirdi Industries Limited vs. The Central Board Of Indirect Taxes And Customs

WPMS/2264/2018HC Uttarakhand18 Aug 2022

Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI

Dhananjay Giri vs. State Of Uttarakhand

WPMS/1840/2022HC Uttarakhand06 Aug 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Munna Giri vs. State Of Uttarakhand

WPMS/1874/2022HC Uttarakhand05 Aug 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Cian Health Care PVT. LTD vs. Union Of INDIA

WPMS/663/2020HC Uttarakhand02 Aug 2022

Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI

M/S Suraksha Pharma PVT. LTD vs. Union Of INDIA

WPMS/664/2020HC Uttarakhand02 Aug 2022

Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI

Parmeshwar Marketing vs. State Of Uttarakhand

WPMS/1479/2019HC Uttarakhand02 Aug 2022

Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI

M/S Kie Engineering PVT. LTD vs. GST Council

WPMS/966/2020HC Uttarakhand02 Aug 2022

Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI

Indian Toners And Developers LTD vs. The Assistant Commissioner

WPMS/573/2020HC Uttarakhand02 Aug 2022

Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI

M/S Shakumbari Automobiles PVT. LTD vs. GST Council

WPMS/975/2020HC Uttarakhand02 Aug 2022

Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI

M/S U P Automobiles Ranipur Turn Jwalapur Haridwar vs. GST Council

WPMS/967/2020HC Uttarakhand02 Aug 2022

Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI

Ihhr Hospitality PVT. LTD vs. Union Of INDIA

WPMS/613/2020HC Uttarakhand02 Aug 2022

Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI

M/S T.P.L Plastech LTD vs. State Of Uttarakhand Through Secretary Finance

WPMS/611/2017HC Uttarakhand25 Jul 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Alfa Ingot PVT. LTD vs. Commissioner Of The C G S T Commissionerate At Dehradun

WPMS/2589/2021HC Uttarakhand06 Jul 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

M/S Corbett Nature Reserve vs. Union Of INDIA

WPMS/1513/2022HC Uttarakhand30 Jun 2022

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA

Sangeeta Mukesh Tyagi vs. State Of Uttarakhand

ABA/17/2020HC Uttarakhand10 Jun 2022

Bench: HON'BLE MR. JUSTICE RAVINDRA MAITHANI

Mukesh Kumar Tyagi vs. State Of Uttarakhand

ABA/16/2020HC Uttarakhand10 Jun 2022

Bench: HON'BLE MR. JUSTICE RAVINDRA MAITHANI

Sai Auto Industries Through Its Proprietor vs. The Union Of INDIA

WPMS/1073/2022HC Uttarakhand19 May 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA,SRI NARAYAN SINGH DHANIK, J.

M/S Sara Eminent Through Its Authorised vs. The Union Of INDIA

WPMS/1003/2022HC Uttarakhand12 May 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA,HON'BLE MR. JUSTICE RAMESH CHANDRA KHULBE

M/S Pashupati Metalloys vs. Chanchal Chauhan

CLCON/105/2022HC Uttarakhand06 May 2022

Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI

M/S Sonal Automation Industries vs. State Of Uttarakhand

WPMS/1969/2021HC Uttarakhand27 Apr 2022

Bench: HON'BLE MR. JUSTICE SHARAD KUMAR SHARMA

M/S Shree Bankey Bihari Ispat PVT. Limited vs. Union Of INDIA

WPMS/330/2022HC Uttarakhand25 Apr 2022

Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI

M/S Tiger Steel Engineering INDIA PVT. LTD vs. Commissioner Commercial Tax

CTR/22/2013HC Uttarakhand22 Apr 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA,HON'BLE MR. JUSTICE RAMESH CHANDRA KHULBE

Devendra Prasad Yadav vs. Union Of INDIA

WPPIL/163/2019HC Uttarakhand09 Mar 2022

Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA,HON'BLE MR. JUSTICE RAMESH CHANDRA KHULBE

M/S Maurya Enterprises House No. 89 Chattarpur Rudrapur vs. Additional Commissioner Central Excise And Service Tax

WPMS/2783/2021HC Uttarakhand09 Mar 2022

Bench: HON'BLE MR. JUSTICE SHARAD KUMAR SHARMA

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