MS VIRAL BUILDON PVT LTD vs ASSISTANT COMMISSIONER OF STATE TAX OFFICE OF THE ASSISTANT COMMISSIONER STATE TAX SECTOR 2 Advocate - C.S.C. — WPMB/332/2026

Case under Under Article 226 of the Constituion of India Section 226. Disposed: Contested--ALLOWED on 08th May 2026.

Case disposed

CNR: UKHC010071322026

Filing Number

WPMB/3725/2026

Filing Date

29-Apr-2026

Registration No

WPMB/332/2026

Registration Date

29-Apr-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

08-May-2026

Nature of Disposal

Contested--ALLOWED

Last updated 06-Jun-2026

Acts & Sections

Under Article 226 of the Constituion of India Section 226

Petitioner(s)

  1. 1.MS VIRAL BUILDON PVT LTD

    Adv. AZMEEN WASON

Respondent(s)

  1. 1.ASSISTANT COMMISSIONER OF STATE TAX OFFICE OF THE ASSISTANT COMMISSIONER STATE TAX SECTOR 2 Advocate - C.S.C.

  2. 2.COMMISSIONER STATE TAX

    Adv. C.S.C.

  3. 3.STATE OF UTTARAKHAND

    Adv. C.S.C.

Case History

  1. Case disposedDisposed

  2. 08-May-2026

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

    Case Summary: WPMB/332/2026 The High Court of Uttarakhand quashed the Assistant Commissioner's refund rejection order dated 24.02.2026 for violating Rule 93(3) of CGST Rules. The petitioner requested a virtual hearing in their reply to the Show Cause Notice, but the department passed the rejection order without considering this request or scheduling any hearing date, thereby denying natural justice. The court remitted the matter back for reconsideration in accordance with law, allowing the writ petition. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 30-Apr-2026

    Fresh Cases As Defective -236

    Registrar (Judicial)

  4. 29-Apr-2026

    Case filed

    Registration No. WPMB/332/2026

casestatus.in Summary

Case Summary: WPMB/332/2026 The High Court of Uttarakhand quashed the Assistant Commissioner's refund rejection order dated 24.02.2026 for violating Rule 93(3) of CGST Rules. The petitioner requested a virtual hearing in their reply to the Show Cause Notice, but the department passed the rejection order without considering this request or scheduling any hearing date, thereby denying natural justice. The court remitted the matter back for reconsideration in accordance with law, allowing the writ petition. This case analysis is maintained by casestatus.in based on publicly available court records.

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