MS STAR MEDICAL STOR vs THE ASSISTANT COMMISSIONER Advocate - C.S.C. — WPMB/450/2026

Case under Under Article 226 of the Constituion of India Section 226. Disposed: Contested--DISPOSED on 03rd June 2026.

CNR: UKHC010095602026

CASE DISPOSED

Filing Number

WPMB/4984/2026

Filing Date

01-06-2026

Registration No

WPMB/450/2026

Registration Date

01-06-2026

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

03rd June 2026

Nature of Disposal

Contested--DISPOSED

Acts & Sections

Under Article 226 of the Constituion of India Section 226

Petitioner(s)

MS STAR MEDICAL STOR

Adv. PANKAJ TIWARI

Respondent(s)

THE ASSISTANT COMMISSIONER Advocate - C.S.C.

Hearing History

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

03-06-2026

FRESH CASES FOR ADMISSION -3

Orders

03-06-2026
Hon'ble Shri Justice Manoj Kumar Gupta,Hon'ble Mr. Justice Subhash Upadhyay

Case Summary: WPMB/450/2026 The Uttarakhand High Court quashed M/s Star Medical Stor's GST assessment order, finding the procedural process violated natural justice. The Assistant Commissioner fixed the personal hearing date 18 days before the reply submission deadline, making the hearing illusory and non-compliant with prescribed procedure. The court remitted the matter back for redecision from the show cause notice stage with a properly scheduled hearing date. This case analysis is maintained by casestatus.in based on publicly available court records.

casestatus.in Summary

Case Summary: WPMB/450/2026 The Uttarakhand High Court quashed M/s Star Medical Stor's GST assessment order, finding the procedural process violated natural justice. The Assistant Commissioner fixed the personal hearing date 18 days before the reply submission deadline, making the hearing illusory and non-compliant with prescribed procedure. The court remitted the matter back for redecision from the show cause notice stage with a properly scheduled hearing date. This case analysis is maintained by casestatus.in based on publicly available court records.

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