A S TRADERS vs THE STATE OF UTTARAKHAND Advocate - C.S.C. — WPMB /187/2026
Case under Under Article 226 of the Constituion of India Section 226. Disposed: Contested--DISPOSED on 23rd March 2026.
CNR: UKHC010042872026
Filing Number
WPMB /2266/2026
Filing Date
19-03-2026
Registration No
WPMB /187/2026
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 Advocate - C.S.C.
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 the ex-parte GST assessment order dated 23.02.2024 and recovery proceedings against A.S. Traders, finding that the tax department failed to provide valid service of the show-cause notice and violated the statutory right to hearing under GST Act Section 75(4). The court ruled that serving notices exclusively through the GST portal to a non-registered assessee (whose registration was cancelled in March 2023) violates natural justice principles, and remanded the matter for fresh assessment with proper notice and personal hearing opportunity. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary The Uttarakhand High Court quashed the ex-parte GST assessment order dated 23.02.2024 and recovery proceedings against A.S. Traders, finding that the tax department failed to provide valid service of the show-cause notice and violated the statutory right to hearing under GST Act Section 75(4). The court ruled that serving notices exclusively through the GST portal to a non-registered assessee (whose registration was cancelled in March 2023) violates natural justice principles, and remanded the matter for fresh assessment with proper notice and personal hearing opportunity. This case analysis is maintained by casestatus.in based on publicly available court records.
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