March vs Assistant Commissioner
2026 Latest Caselaw 1758 UK

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

DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT

2.5.4.20=71978f9c61bfde0ba69967c787b1764ea7bc7dd129a8a 6380d49b1885e628615, postalCode=263001,

SINGH st=UTTARAKHAND, serialNumber=2D8B71B8D8E345F6B7F95B1DD4FB4BEBD2B7D7 2C42261361AED33172F152148D, cn=SUKHBANT SINGH Date: 2026.03.10 17:07:34 +05'30'