Unknown vs Commissioner Uttarakhand State Gst ...
2026 Latest Caselaw 2458 UK

Uttarakhand High Court

Unknown vs Commissioner Uttarakhand State Gst ... on 27 March, 2026

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                            WPMB/901/2025

                            Ms Pawar Construction
                                                                               --Petitioner
                                                 Versus
                            Commissioner    Uttarakhand    State   GST    Commissionerate
                            Dehradun
                                                                            --Respondents
                            Hon'ble Manoj Kumar Gupta, C. J.
                            Hon'ble Subhash Upadhyay, J.

1. Mr. Ashutosh Posti, learned counsel for the petitioner.

2. Ms. Puga Banga, learned counsel for the respondents through V.C.

3. The submission is that without any proper notice under Section 169 CGST Act, on basis of temporary GST registration, the respondents have proceeded to pass the impugned order. It is further submitted that the Municipal Corporation admitted its mistake that it wrongly deposited GST TDS against old GST registration.

4. Ms. Puja Banga, leaned counsel for the Revenue prays for and is granted two weeks time to file counter affidavit.

5. List in the week commencing on 20.04.2026.

6. Meanwhile, having regard to the facts of the case and submissions made, it is hereby provided that no coercive action shall be taken against the petitioner in pursuance of impugned ex parte order dated 03.01.2025.

(IA No. 1 of 2025, Stay Application stands disposed of.)

(Subhash Upadhyay, J.) (Manoj Kumar Gupta, C.J.) 27.03.2026 27.03.2026 Kaushal