A.S. Traders Vs State of Uttarakhand and Others
Date: March 22, 2026
Subject Matter
Ex-parte GST Assessment Set-Aside for Improper Notice Service and Denial of Personal Hearing
Summary
The Uttarakhand High Court has set aside an ex-parte assessment order and subsequent recovery proceedings for AY 2020-21. The Court found the service of the show-cause notice solely through the GST portal invalid, as the petitioner's registration was…
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT 1. Heard learned counsel for the petitioner and learned State Counsel. 2. The following prayers have been made in the writ petition: “(a) issue a writ, order or direction, in the nature of certiorari, quashing the Ex-parte Assessment Show cause notice (including Form – DRC-01A (u/s 74(5) of the UKGST Act, 2017) (Annexure no. 4(colly)), r/w…