MS JAI MATESHWARI STEELS PVT LTD vs COMMISSIONER STATE GOODS AND SERVICES TAX — WPMB/193/2026

Case under Under Article 226 of the Constituion of India Section 226. Disposed: Contested--DISPOSED on 23rd March 2026.

Case disposed

CNR: UKHC010043652026

Filing Number

WPMB/2313/2026

Filing Date

19-Mar-2026

Registration No

WPMB/193/2026

Registration Date

19-Mar-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

23-Mar-2026

Nature of Disposal

Contested--DISPOSED

Last updated 30-Mar-2026

Acts & Sections

Under Article 226 of the Constituion of India Section 226

Petitioner(s)

  1. 1.MS JAI MATESHWARI STEELS PVT LTD

    Adv. ROHIT ARORA

Respondent(s)

  1. 1.COMMISSIONER STATE GOODS AND SERVICES TAX

  2. 2.ASSISTANT COMMISSIONER

    Adv. C.S.C.

  3. 3.DEPUTY COMMISSIONER

    Adv. C.S.C.

  4. 4.ADDITIONAL COMMISSIONER

    Adv. C.S.C.

  5. 5.JOINT COMMISSIONER

    Adv. C.S.C.

  6. 6.STATE OF UTTARAKHAND

    Adv. C.S.C.

  7. 7.DEPUTY COMMISSIONER

  8. 8.THE BANK MANAGER

    Adv. ASHISH JOSHI

Case History

  1. Case disposedDisposed

  2. 23-Mar-2026

    Hon'ble Shri Justice Manoj Kumar Gupta,Hon'ble Mr. Justice Subhash UpadhyayView PDF

    Summary The Uttarakhand High Court quashed multiple GST assessment orders against Jai Mateshwari Steels Pvt. Ltd., finding that the tax department failed to properly serve notices after canceling the company's GST registration. The court held that serving notices exclusively through the GST portal violated natural justice principles, since the company had no obligation to monitor the portal post-cancellation. The department must reissue notices and conduct fresh proceedings with a personal hearing opportunity. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 23-Mar-2026

    Fresh Cases For Admission -3

    Hon'ble Shri Justice Manoj Kumar Gupta , Hon'ble Mr. Justice Subhash Upadhyay

  4. 19-Mar-2026

    Case filed

    Registration No. WPMB/193/2026

casestatus.in Summary

Summary The Uttarakhand High Court quashed multiple GST assessment orders against Jai Mateshwari Steels Pvt. Ltd., finding that the tax department failed to properly serve notices after canceling the company's GST registration. The court held that serving notices exclusively through the GST portal violated natural justice principles, since the company had no obligation to monitor the portal post-cancellation. The department must reissue notices and conduct fresh proceedings with a personal hearing opportunity. This case analysis is maintained by casestatus.in based on publicly available court records.

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