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.
CNR: UKHC010043652026
Filing Number
WPMB /2313/2026
Filing Date
19-03-2026
Registration No
WPMB /193/2026
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)
MS JAI MATESHWARI STEELS PVT LTD
Adv. ROHIT ARORA
Respondent(s)
COMMISSIONER STATE GOODS AND SERVICES TAX
ASSISTANT COMMISSIONER
Adv. C.S.C.
DEPUTY COMMISSIONER
Adv. C.S.C.
ADDITIONAL COMMISSIONER
Adv. C.S.C.
JOINT COMMISSIONER
Adv. C.S.C.
STATE OF UTTARAKHAND
Adv. C.S.C.
DEPUTY COMMISSIONER
THE BANK MANAGER
Adv. ASHISH JOSHI
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 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.
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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