Authority: Uttarakhand High Court

Order Date: 06.11.2026

Case Overview

  • Parties: Petitioners – Montage Enterprises Pvt. Ltd.; Respondents – Office of the Commissioner through Addl. Commissioner (Anti Evasion), Central Goods and Services Tax.
  • Case Number: WPMB No. 837 of 2026.
  • Counsel: For the petitioner – Mr. Rakesh Prasad Singh (through video conference) and Mr. Kanti Ram; for the respondent – Ms. Riddhi Joshi on behalf of Mr. Shobhit Saharia.
  • Show‑Cause Notice: Notice No. 302/ADC/AE/CGST/DDN/2026 dated 27.08.2026, accompanied by Form DRC‑01 (Reference No. ZD050826019100U, dated 27.08.2026), issued under Section 122(1) of the Central Goods and Services Tax Act, 2017.
  • Reliefs Sought in the Writ Petition:

a) Quash the impugned Show‑Cause Notice and all proceedings arising therefrom.

b) Declare the initiation of proceedings under Section 122(1)(ii) read with Section 127 of the CGST Act, 2017, illegal for being issued after a reasonable period, thus lacking jurisdiction.

c) Restrain the respondents from taking any further consequential action based on the Show‑Cause Notice dated 27.08.2026.

  • Judges: Hon’ble Manoj Kumar Tiwari, Acting Chief Justice; Hon’ble Subhash Upadhyay, Judge.

Court Observations & Reasoning

  • The court noted that the petitioner has merely been asked to submit a reply to the Show‑Cause Notice and therefore has the opportunity to be heard before the competent authority.
  • Consequently, the court was not inclined to entertain the writ petition at this preliminary stage and did not consider the merits of the petitioner's contentions.

Final Outcome

  • The writ petition is disposed of, granting the petitioner liberty to raise all contentions in its reply to the Show‑Cause Notice.
  • The petitioner may challenge the final decision of the competent authority before the appropriate authority thereafter.
  • All pending applications in the matter are also disposed of.
  • Order signed by Judges Subhash Upadhyay and Manoj Kumar Tiwari on 06.11.2026, with registrar’s signature (Negi).

Topics: GST Enforcement, Court Order