MS ELEGANCE ENGINEERING vs COMMISSIONER STATE GOODS AND SERVICES TAX COMMISSIONERATE — WPMB/11/2026

Case under Under Article 226 of the Constituion of India Section 226. Disposed: --DISPOSED on 27th April 2026.

Case disposed

CNR: UKHC010001972026

Filing Number

WPMB/111/2026

Filing Date

05-Jan-2026

Registration No

WPMB/11/2026

Registration Date

05-Jan-2026

Judge

Hon'ble Mr. Justice Manoj Kumar Tiwari , Hon'ble Mr. Justice Siddhartha Sah

Coram

Hon'ble Mr. Justice Manoj Kumar Tiwari , Hon'ble Mr. Justice Siddhartha Sah

Bench Type

Division Bench

Category

MISC WRIT PETITION ( 2 )

Sub-Category

GOODS AND SERVICE TAX ACT ( 48 )

Judicial Branch

ALL SECTIONS (CIVIL AND CRIMINAL)

Decision Date

27-Apr-2026

Nature of Disposal

--DISPOSED

Last updated 17-May-2026

Acts & Sections

Under Article 226 of the Constituion of India Section 226

Petitioner(s)

  1. 1.MS ELEGANCE ENGINEERING

    Adv. ASHISH AGGARWAL,TARUN PANDE,TARUN PANDE, ,TARUN PANDE

Respondent(s)

  1. 1.COMMISSIONER STATE GOODS AND SERVICES TAX COMMISSIONERATE

  2. 2.ASSISTANT COMMISSIONER

    Adv. C.S.C.

Case History

  1. Case disposedDisposed

  2. 27-Apr-2026

    Hon'ble Mr. Justice Manoj Kumar Tiwari,Hon'ble Mr. Justice Siddhartha SahView PDF

    Summary: The Uttarakhand High Court disposed of six clubbed GST writ petitions challenging assessment orders and show cause notices for FY 2019-20, holding that mere uploading of notices on the GST portal violates Section 169 of the Uttarakhand GST Act, which mandates proper service through prescribed modes. The court allowed the petitions in accordance with a prior coordinate bench judgment (WPMB No. 1065 of 2025) but permitted the competent authority to recommence proceedings from the show cause notice stage, which was validly issued under Sections 63, 73 & 74 of the GST Act. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 27-Apr-2026

    Fresh Cases For Admission -3

    Hon'ble Mr. Justice Ravindra Maithani , Hon'ble Mr. Justice Siddhartha Sah

  4. 10-Apr-2026

    Hon'ble Mr. Justice Ravindra Maithani,Hon'ble Mr. Justice Siddhartha SahView PDF

  5. 06-Jan-2026

    First hearing

    Initial hearing scheduled

  6. 05-Jan-2026

    Case filed

    Registration No. WPMB/11/2026

casestatus.in Summary

Summary: The Uttarakhand High Court disposed of six clubbed GST writ petitions challenging assessment orders and show cause notices for FY 2019-20, holding that mere uploading of notices on the GST portal violates Section 169 of the Uttarakhand GST Act, which mandates proper service through prescribed modes. The court allowed the petitions in accordance with a prior coordinate bench judgment (WPMB No. 1065 of 2025) but permitted the competent authority to recommence proceedings from the show cause notice stage, which was validly issued under Sections 63, 73 & 74 of the GST Act. This case analysis is maintained by casestatus.in based on publicly available court records.

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