A S TRADERS vs THE STATE OF UTTARAKHAND — WPMB /188/2026
Case under Under Article 226 of the Constituion of India Section 226. Disposed: Contested--DISPOSED on 23rd March 2026.
CNR: UKHC010042862026
Filing Number
WPMB /2265/2026
Filing Date
19-03-2026
Registration No
WPMB /188/2026
Registration Date
19-03-2026
Judge
Hon'ble Shri Justice Manoj Kumar Gupta , Hon'ble Mr. Justice Subhash Upadhyay
Coram
Hon'ble Shri Justice Manoj Kumar Gupta , Hon'ble Mr. Justice Subhash Upadhyay
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
23rd March 2026
Nature of Disposal
Contested--DISPOSED
Acts & Sections
Petitioner(s)
A S TRADERS
Adv. PULAK RAJ MULLICK,SAHIL MULLICK,SAHIL MULLICK, ,SAHIL MULLICK
Respondent(s)
THE STATE OF UTTARAKHAND
THE COMMISSIONER
Adv. C.S.C.
THE DEPUTY COMMISSIONER
Adv. C.S.C.
THE DISTRICT COLLECTOR
Adv. C.S.C.
Hearing History
Judge: Hon'ble Shri Justice Manoj Kumar Gupta , Hon'ble Mr. Justice Subhash Upadhyay
FRESH CASES FOR ADMISSION -3
| Date | Purpose | Result |
|---|---|---|
| 23-03-2026 | FRESH CASES FOR ADMISSION -3 |
Orders
Summary The Uttarakhand High Court quashed an ex-parte GST assessment order against A.S. Traders for AY 2020-21, holding that serving the show-cause notice exclusively through the GST portal was invalid when the petitioner's registration had been cancelled and they were not obliged to monitor the portal. The court found violation of natural justice principles under Section 75(4) UKGST Act requiring personal hearing and remanded the matter for fresh assessment after granting the petitioner proper notice and hearing opportunity. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary The Uttarakhand High Court quashed an ex-parte GST assessment order against A.S. Traders for AY 2020-21, holding that serving the show-cause notice exclusively through the GST portal was invalid when the petitioner's registration had been cancelled and they were not obliged to monitor the portal. The court found violation of natural justice principles under Section 75(4) UKGST Act requiring personal hearing and remanded the matter for fresh assessment after granting the petitioner proper notice and hearing opportunity. This case analysis is maintained by casestatus.in based on publicly available court records.
Browse Related Cases
Cases under same legislation
Explore other courts