Devbhoomi Air Conditioning Private Limited vs. Assistant Commissioner State Tax

WPMB/761/2026HC UttarakhandGSTCNR UKHC01016238202616 September 2026Bench: HON'BLE SHRI JUSTICE MANOJ KUMAR GUPTA,HON'BLE MR. JUSTICE SUBHASH UPADHYAY2 pages

AI SummaryAllowed

Held

The High Court found the procedure legally unsustainable as the personal hearing was fixed prematurely, rendering it ineffective. It quashed the rejection order and directed the petitioner to reply to the SCN, after which the department must fix a fresh hearing and pass a new order.

Facts

The petitioner challenged the rejection of their application for revocation of GST registration cancellation, which was denied for not replying to a show cause notice (SCN). The SCN had fixed a personal hearing date before the expiry of the time granted for filing a reply.

Key Issues

Whether fixing a personal hearing date in a show cause notice before the expiry of the time granted for filing a reply renders the subsequent order rejecting revocation of GST registration legally unsustainable.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

UKHC010162382026 2026:UHC:8286-DB HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE SHRI SUBHASH UPADHYAY 16th SEPTEMBER, 2026 WRIT PETITION (M/B) NO. 761 of 2026 Devbhoomi Air Conditioning Private Limited ------Petitioner Versus Assistant Commissioner State Tax, Khatima, Uttarakhand ----Respondent Presence:- Mr. Pankaj Tiwari, learned counsel for the petitioner through V.C. Ms. Pooja Banga, learned Standing Counsel for the State through V.C. ---------------------------------------------------------------------------------------------------

JUDGMENT: (per Manoj Kumar Gupta, C.J.)

The present writ petition has been filed challenging the order dated 25.07.2026, by which, the application of the petitioner seeking revocation of the order of cancellation of GST registration has been rejected on the ground that the petitioner had not replied to show cause notice dated 04.06.2026. 2. The submission of learned counsel for the petitioner is that by notice dated 04.06.2026, the petitioner was granted a week's time to respond to the same. By the same n

The judgment continues below.

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Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.