M/S Mohd Haneef Contractor vs. Assistant Commissioner SGST
Held
The Court disposed of the writ petition in terms of the judgment rendered by a coordinate bench in WPMB No. 815 of 2025. The Court directed that it would be open for the petitioner to move an application for rectification under Section 161 of the GST Act, 2017. If such an application is filed within 15 days from the receipt of the certified copy of the order, the competent authority shall consider it and pass an appropriate order as per law within 15 days thereafter. The reasoning for this decision is based on the precedent established by the coordinate bench in the identical matter. The specific findings on the merits of the demand order itself are not detailed, as the disposal is based on the prior judgment and a procedural direction for rectification.
Facts
The petitioner challenged a demand order dated 15.01.2025, issued under Section 73 of the Uttarakhand GST Act. The petitioner's counsel submitted that an identical issue had been decided by a coordinate bench of the High Court in a previous writ petition, WPMB No. 815 of 2025, titled M/s Ashan Khan Contractor Vs. The Assistant Commissioner State Goods & Services Tax, Kashipur. The High Court, having considered the facts, disposed of the current writ petition in terms of the judgment rendered in the earlier case.
Key Issues
1. Whether the demand order dated 15.01.2025, issued under Section 73 of the Uttarakhand GST Act, is liable to be set aside on the grounds that an identical issue has been decided by a coordinate bench of this Court. Petitioner's contention: The petitioner argued that since a coordinate bench of the High Court had already decided an identical issue in a previous writ petition (WPMB No. 815 of 2025), the present petition should be disposed of in terms of that judgment. The petitioner relied on the precedent set by the coordinate bench. Revenue's contention: The judgment records no specific argument from the State/Revenue.
Sections Cited
Section 73, Section 161
AI-generated summary — verify with the full judgment below
2026:UHC:455-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS
WPMB/1105/2025 Hon’ble Manoj Kumar Tiwari, J. Hon’ble Siddhartha Sah, J. Mr. Ravindra S. Rawat, Advocate for the petitioner. Ms. Pooja Banga, Brief Holder for the State.
Petitioner has challenged demand order dated 15.01.2025, issued under Section 73 of Uttarakhand GST Act.
Learned counsel for the petitioner submits that identical issue has been decided by coordinate Bench of this Court in WPMB No. 815 of 2025, M/s Commissioner State Goods & Services Tax, Kashipur.
Having regard to the facts of the case, we dispose of the writ petition in terms of judgment dated 29.10.2025 rendered in WPMB No. 815 of 2025. 5. It shall be open to the petitioner to move application for rectification, as provided under Section 161 of the GST Act, 2017. If petitioner moves such application within 15 days from date of receipt of certified copy of this order, the competent authority shall consider the same and pass appropriate order, as per law, within 15
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.