Ms Daugthers Incorporation vs. The Assistant Commissioner

WPMB/894/2025HC UttarakhandGSTCNR UKHC01016544202510 February 2026Bench: HON'BLE SHRI JUSTICE MANOJ KUMAR GUPTA,HON'BLE MR. JUSTICE SUBHASH UPADHYAY2 pages

AI SummaryRemanded

Held

The Court held that it was not inclined to examine the validity of the order dated 24.08.2024 without the petitioner having availed the statutory remedy of appeal. The Court noted that the order is appellable under Section 107 of the Act. Therefore, the writ petition was disposed of with liberty granted to the petitioner to avail the statutory remedy of appeal. The Court did not decide on the merits of the order passed by the Assistant Commissioner.

Facts

The petitioner, M/s Daughters Incorporation, has challenged an order dated 24.08.2024 passed by the Assistant Commissioner, State Tax Department, Sector-7, Dehradun. This order was passed in exercise of powers under Section 73(9) of the Central/Uttarakhand Goods and Services Tax Act, 2017, pertaining to the financial year 2019-20. The petitioner approached the High Court by way of a writ petition, seeking to challenge the validity of this order.

Key Issues

1. Whether the High Court should entertain a writ petition challenging an order passed under Section 73(9) of the Central/Uttarakhand Goods and Services Tax Act, 2017, when a statutory remedy of appeal is available under Section 107 of the Act. Petitioner's contention: The petitioner sought to challenge the order directly before the High Court. Respondent's contention: The respondent, represented by the learned Brief Holder for the State of Uttarakhand, implicitly argued that the statutory remedy should be exhausted first, as indicated by the Court's reasoning.

Sections Cited

Section 73(9), Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

2026:UHC:729-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY Writ Petition (M/B) No.894 of 2025 10 February, 2026 M/s Daugthers Incorporation -----Petitioner Versus The Assistant Commissioner, State Tax Department, Sector-7, Dehradun ----Respondent ---------------------------------------------------------------------- Presence:- Mr. Bhupesh Kandpal, learned counsel for the petitioner. Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand. ----------------------------------------------------------------------

ORDER:

The petitioner has challenged the order dated 24.08.2024 passed by Assistant Commissioner, State Tax Department, Sector-7, District Dehradun in exercise of power under Section 73(9) of the Central / Uttarakhand Goods and Services Tax Act, 2017 in relation to the financial year 2019-20. 2. The order is appellable under Section 107 of the Act and, therefore, we are not inclined to examine its validity without the petitioner having availed the statutory remedy.

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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.