Authority: High Court of Uttarakhand at Nainital

Order Date: 07 July 2026

Case Overview

  • Petition: Writ Petition (M/B) No. 555 of 2026 filed by M/s H.K. Surgicals (Petitioner) against Joint Commissioner & another (Respondents).
  • Reliefs sought:

a) Certiorari to quash Order issued by Respondent No.2 under Section 73 of the GST Act, 2017 and FORM DRC‑07, Ref. No. ZD050824013124U dated 21/08/2024 (Annexure‑1, pp. 21‑31).

b) Certiorari to quash Order issued by Respondent No.1 under Section 107(1) read with 107(4) of the GST Act, 2017 and FORM GST APL‑02, Ref. No. ZD050825011278F dated 19/08/2025 (Annexure‑3, pp. 35‑38).

c) Certiorari to quash Show Cause Notice issued by Respondent No.2 under Section 73 of the GST Act, 2017 together with FORM DRC‑01, Ref. No. ZD050524016436M dated 21/05/2024 (Annexure‑7, pp. 47‑52).

d) Mandamus directing Respondents to refrain from any coercive step against the Petitioner concerning the impugned orders.

  • Counsel: Petitioner represented by Mr. Pankaj Tiwari (via video conferencing); Respondents represented by Ms. Puja Banga, Standing Counsel.
  • Petitioner argued a mismatch of Input Tax Credit (ITC) and sought liberty to apply for rectification, requesting the Department to decide the application.
  • Respondent counsel expressed no objection to granting such liberty.

Final Outcome

  • The writ petition is disposed with liberty granted to H.K. Surgicals to file a rectification application for the ITC mismatch.
  • The Court directed that any rectification application filed shall be decided by the Proper Officer within four weeks from the date of filing, and a copy of this order shall be attached to the decision.
  • Any pending application, if existent, is also deemed disposed of.

Topics: GST, Tax Litigation