March vs Assistant Commissioner

[Cites 2, Cited by 0]

Uttarakhand High Court

March vs Assistant Commissioner on 10 March, 2026

                                                       2026:UHC:1516-DB
 IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL

THE HON'BLE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA
                                 AND
   THE HON'BLE JUSTICE MR. SUBHASH UPADHYAY
               Writ Petition (M/B) No.145 of 2026
                            10 March, 2026

   M/s Bharat Cement Store                                 --Petitioner

                                  Versus

   Assistant Commissioner, Sector-2, State Tax Roorkee,
   Haridwar
                                                      ----Respondent
   ----------------------------------------------------------------------
   Presence:-
   Mr. B.D. Pande, learned counsel holding brief of Mr. Kaushal
   Pandey, learned counsel for the petitioner.
   Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand
   through V.C.
   ----------------------------------------------------------------------
   JUDGMENT :

(per Mr. Manoj Kumar Gupta C. J.)

1. The present petition has been filed praying for the following relief:-

"a. Issue a writ, order or direction, in the nature of certiorari quashing the impugned Order / show cause notice bearing Reference No. ZD0511240180161 dated NIL (Annexure No.1) issued by the Respondent under section 73 of the Uttarakhand Goods and Services Act, 2017 with tax liability Rs. 486777 (CGST) and Rs. 486777 (SGST) and Order/ show cause notice bearing Reference No. ZD0505240239991 dated NIL (Annexure No.2) issued by the Respondent under section 73 of the Uttarakhand Goods and Services Act, 2017 with tax liability Rs.

487071.59(CGST) and Rs.

487071.59(SGST), impugned Show Cause Notice in FORM GST DRC-01 bearing no. ZD0505240239991 dated 29.05.2024 (Annexure No.3) and order under section 73 with Reference No. ZD050824020114W dated 28.08.2024 (Annexure No.4) issued to the petitioner with a demand of Rs. 974143.18."

2026:UHC:1516-DB

2. Shri B.D. Pande, learned counsel holding brief of Mr. Kaushal Pandey, learned counsel for the petitioner submits that the notice issued under Section 73 of UK GST Act, 2017 provided time to the petitioner to show cause, failing which, action would be taken under Section 73 and 50 of the Act. He submits that so far no final order has been passed on the basis of the said notice. Consequently, he seeks liberty for the petitioner to show cause in terms of the show cause notice dated 29.05.2024 issued under Section 73 of the Act.

3. Having regard to the submission made, the present petition is disposed of with liberty to the petitioner to respond to the show cause notice in case final order has not yet been passed in pursuance thereof. In such an event, the reply as may be submitted by the petitioner shall be considered in accordance with law while passing any final order.

4. Writ petition stands disposed of accordingly.

5. Pending application, if any, also stands disposed of.

(MANOJ KUMAR GUPTA, C. J.) (SUBHASH UPADHYAY, J.) Dated: 10.03.2026 SS SUKHBANT Digitally signed by SUKHBANT SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=71978f9c61bfde0ba69967c787b1764ea7bc7dd129a8a 6380d49b1885e628615, postalCode=263001, 2 SINGH st=UTTARAKHAND, serialNumber=2D8B71B8D8E345F6B7F95B1DD4FB4BEBD2B7D7 2C42261361AED33172F152148D, cn=SUKHBANT SINGH Date: 2026.03.10 17:07:34 +05'30'