8 December vs State Tax Officer And Others
2025 Latest Caselaw 5939 UK

Uttarakhand High Court

8 December vs State Tax Officer And Others on 8 December, 2025

                                                     2025:UHC:10882-DB


IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL

  THE HON'BLE CHIEF JUSTICE MR. G. NARENDAR

                                AND

  THE HON'BLE JUSTICE MR. SUBHASH UPADHYAY

          Writ Petition Misc. Bench No.919 of 2025
                          8 December, 2025


  Ujjwal Shram Sanvida Sahkari Limited              -----Petitioners

                                 Versus

  State Tax Officer and Others                   -------Respondents
  ----------------------------------------------------------------------
  Presence:-
  Mr. Rohit Arora, learned counsel for the petitioners.
  Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand
  through V.C.
  Mr. Shobhit Saharia, learned counsel for respondent nos.4 and 5.
  ----------------------------------------------------------------------
  JUDGMENT :

(per Mr. G. Narendar C. J.)

Heard Mr. Rohit Arora, learned counsel for the

petitioners; Ms. Puja Banga, learned Brief Holder for the

State of Uttarakhand and Mr. Shobhit Saharia, learned

counsel for respondent nos.4 and 5.

2. Shri Shobhit Saharia, learned counsel for

respondent nos.4 and 5 submits that all the original

documents except the relied upon documents would be

handed over to the petitioner. With regard to the relied

upon documents, he would submit that the same has

been annexed to the show-cause notice.

2025:UHC:10882-DB

3. Per contra, the learned counsel for the

petitioner submits that no show cause notice has been

served upon him.

4. Be that as it may, if no show cause notice has

been submitted, the concerned Officer may also issue

certified copies of the said relied upon documents and

also a certificate that the originals are in the possession

of the said Authority.

5. The petitioner shall approach the Assistant

Commissioner, Anti-Evasion Cell, Central Tax

Commissionerate, Dehradun on 12.12.2025 at 10:30

A.M. and the documents shall be handed over to the

petitioner, as recorded above.

6. At this stage, learned counsel for the petitioner

submits that the State Tax Authorities have proceeded

against him and have issued show cause notice and

recovery proceedings have also been initiated. It is put to

the learned standing counsel for the State Tax Authorities

and the learned counsel would fairly admit the inability of

the petitioner to have caused an effective reply to the

show cause notice in the absence of documents. In that

view of the matter, we are of the opinion that the

assessment be set aside and the matter be remitted back

to the Assessing Officer for assessment afresh, subject to

2025:UHC:10882-DB

the condition that the petitioner, on receipt of the

documents on 12.12.2025, as directed above, shall effect

a reply within 15 days thereafter and in the event the

petitioner fails to effect a reply to the show cause notice,

the order of assessment shall stand restored and the

instant order shall stand revoked automatically.

7. The Writ Petition stand ordered accordingly.

There shall be no order as to costs.

8. As a sequel thereto, the miscellaneous

petitions, if any pending, shall stand closed.

(G. NARENDAR, C. J.)

(SUBHASH UPADHYAY, J.) Dated: 08.12.2025 R/SS