Facts of the Case

A batch of writ petitions involving common questions of fact and law came before the Division Bench of the Uttarakhand High Court. The petitions were clubbed together and decided by a common judgment.

For brevity and convenience, the High Court considered and discussed the facts of WPMB No. 9 of 2026.

The petitioner sought quashing of multiple assessment orders, show cause notices and recovery proceedings on allegations including double taxation and violation of principles of natural justice.

The petitioner specifically sought quashing of:

  • Assessment Order dated 12 August 2024;
  • Assessment Order dated 17 October 2025;
  • Order dated 26 December 2024;
  • Show Cause Notice dated 21 May 2024;
  • Show Cause Notice dated 18 January 2025;
  • Show Cause Notice dated 25 October 2024; and
  • Recovery Notice / Bank Attachment Order in Form GST DRC-13 dated 06 August 2025.

The petitioner also sought a direction requiring the respondents to lift the attachment on the petitioner’s bank account.

A further relief was sought directing the respondent authority to conduct a de novo consolidated assessment for FY 2019-20, after:

  • providing a fair opportunity of personal hearing; and
  • eliminating the alleged double taxation.

The central grievance raised by the petitioner was that the assessment orders and show cause notices had not been served through any of the modes prescribed under Section 169 of the Uttarakhand GST Act and had merely been uploaded on the GST portal.

The petitioner relied upon the earlier judgment dated 12 February 2026 in WPMB No. 1065 of 2025, where, according to the submissions recorded in the present judgment, a Coordinate Bench had taken the view that after cancellation of GST registration, service must be effected through an alternative mode provided under Section 169 and mere uploading on the GST portal would not be sufficient.

Issues Involved

The principal issues arising from the judgment were:

  1. Whether assessment orders and show cause notices were validly served when they were merely uploaded on the GST portal.
  2. Whether, after cancellation of GST registration, mere uploading of notices on the GST portal constitutes sufficient service.
  3. Whether service was required to be effected through any of the alternative modes prescribed under Section 169 of the Uttarakhand GST Act.
  4. Whether the impugned assessment orders and related proceedings suffered from violation of principles of natural justice due to alleged non-service.
  5. Whether the petitioner was entitled to relief against the assessment orders, show cause notices and Form GST DRC-13 recovery / bank attachment proceedings.
  6. Whether the petitions should be disposed of in terms of the earlier Coordinate Bench judgment dated 12 February 2026 in WPMB No. 1065 of 2025.
  7. Whether the Competent Authority should retain liberty to recommence proceedings from the stage of the show cause notices issued under Sections 63, 73 and 74 of the Uttarakhand GST Act.

Petitioner’s Arguments

Learned counsel for the petitioner submitted that the assessment orders as well as the show cause notices had not been served upon the petitioner through any of the modes prescribed under Section 169 of the Uttarakhand GST Act.

It was specifically argued that the notices and orders had merely been uploaded on the GST portal and that such uploading was insufficient in the circumstances of the case.

The petitioner further relied upon the decision of a Coordinate Bench in WPMB No. 1065 of 2025.

According to the petitioner’s submission as recorded by the Court, the Coordinate Bench had held that:

  • after cancellation of GST registration;
  • service must be effected by any of the alternative modes provided under Section 169 of the Uttarakhand GST Act; and
  • mere uploading of notices on the GST portal would not be sufficient.

On this basis, learned counsel submitted that the present batch of writ petitions could also be decided in terms of the judgment dated 12 February 2026 rendered in WPMB No. 1065 of 2025.

Respondent / State’s Arguments

Learned State Counsel submitted that if the writ petitions were to be decided in terms of the judgment rendered in WPMB No. 1065 of 2025, then the Competent Authority should be permitted to restart or continue the proceedings from the stage of the show cause notice.

The State specifically submitted that the show cause notices had been validly issued to the petitioners under:

  • Section 63 of the Uttarakhand GST Act;
  • Section 73 of the Uttarakhand GST Act; and
  • Section 74 of the Uttarakhand GST Act.

Thus, while the State addressed the proposed disposal in terms of the earlier judgment, it sought protection of the Competent Authority’s right to proceed afresh from the show cause notice stage.

Court’s Findings

The Uttarakhand High Court noted that common questions of fact and law were involved in the connected writ petitions and therefore decided them through a common judgment.

Having regard to the facts and circumstances of the case, the Division Bench disposed of the writ petitions in terms of the judgment dated 12 February 2026 rendered in WPMB No. 1065 of 2025.

At the same time, the High Court expressly preserved the authority of the Competent Authority to proceed from the stage of the show cause notice.

The operative reasoning is important because the Court did not terminate the GST proceedings altogether. Instead, while applying the earlier Coordinate Bench judgment, it allowed the Competent Authority to continue the statutory proceedings from the show cause notice stage.

Court Order

The Uttarakhand High Court ordered as follows:

  1. The connected writ petitions were disposed of in terms of the judgment dated 12 February 2026 in WPMB No. 1065 of 2025.
  2. The Competent Authority was granted liberty to proceed from the stage of the show cause notice.

Accordingly, the batch of writ petitions stood disposed of.

Important Clarification

This judgment must be understood carefully and strictly according to its recorded terms.

1. Mere Portal Uploading Was Challenged on the Basis of Section 169

The petitioner’s specific contention was that the assessment orders and show cause notices were not served through the modes prescribed under Section 169 and were merely uploaded on the GST portal.

The petitioner relied on the earlier Coordinate Bench ruling in WPMB No. 1065 of 2025 concerning service after cancellation of GST registration.

2. The Court Applied the Earlier WPMB No. 1065 of 2025 Judgment

The Division Bench disposed of the petitions in terms of the judgment dated 12 February 2026 rendered in WPMB No. 1065 of 2025.

Therefore, the present judgment’s operative result is directly connected with the legal approach adopted in that earlier decision.

3. Proceedings Were Not Permanently Terminated

A crucial clarification is that the Competent Authority was expressly granted liberty to proceed from the stage of the show cause notice.

Thus, the judgment should not be understood as granting permanent immunity from assessment or as preventing lawful GST proceedings.

4. Show Cause Notice Stage Was Preserved

The State had specifically requested that, if relief were granted in terms of the earlier judgment, the Competent Authority should be permitted to proceed from the show cause notice stage.

The High Court accepted this position by expressly preserving such liberty.

5. Allegation of Double Taxation Was Part of the Relief Sought

The petitioner sought quashing of the impugned assessment orders on the ground that they suffered from alleged double taxation and violation of natural justice. The petitioner also sought a de novo consolidated assessment for FY 2019-20 after providing a fair opportunity of personal hearing and eliminating alleged double taxation.

However, the short common judgment ultimately disposed of the matters in terms of WPMB No. 1065 of 2025 and expressly permitted proceedings from the show cause notice stage.

Sections Involved

·         Section 169 of the Uttarakhand GST Act – Service of Decision, Order, Summons, Notice and Other Communication

·         Section 63 of the Uttarakhand GST Act – Assessment of Unregistered Persons

·         Section 73 of the Uttarakhand GST Act – Determination of Tax in Cases Other Than Fraud, Wilful Misstatement or Suppression

·         Section 74 of the Uttarakhand GST Act – Determination of Tax Involving Fraud, Wilful Misstatement or Suppression

·         Form GST DRC-13 – Recovery / Bank Attachment Proceedings

Link to download the order - https://mytaxexpert.co.in/uploads/1783674778_1486compressed.pdf

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