Ms Wastepe INDIA Private Limited vs. Commissioner State Goods And Services Tax Act

Held

The Court held that since a final order had already been passed by the respondents in pursuance of the impugned show cause notices, the challenge to the show cause notices had become infructuous. The Court disposed of the writ petition accordingly. The petitioner's right to avail legal remedies against the final order was preserved. The Court did not decide on the merits of the show cause notice or the proceedings under Section 130 of the GST Act, 2017, as the primary challenge was rendered moot by the subsequent passing of the final order. The issue of releasing the goods and vehicle was implicitly not addressed as the petition was disposed of on the basis of the final order being passed.

Facts

The petitioner, Ms Wastepe India Private Limited, filed a writ petition before the Uttarakhand High Court challenging a show cause notice (FORM GST MOV-10) and proceedings initiated under Section 130 of the GST Act, 2017, by Respondent No. 2. The petitioner also sought a direction to release their goods and vehicle intercepted on March 18, 2026. The respondents were the Commissioner, State Goods and Services Tax Act, and another authority. The tax period is not specified. The amount in dispute is not stated. The procedural history relevant is that the petitioner filed the writ petition challenging the show cause notice and related proceedings.

Key Issues

1. Whether the challenge to the Show Cause Notice (FORM GST MOV-10) under Section 130 of the GST Act, 2017, is maintainable when a final order has already been passed by the respondent authority. Petitioner's Argument: The petitioner sought to quash the show cause notice and proceedings, and to direct the release of their goods and vehicle. Respondents' Argument: The respondents' counsel did not record any specific arguments in the judgment. However, the court noted that a final order had been passed in pursuance of the show cause notices.