Authority: Hon'ble High Court (Judges Manoj Kumar Tiwari, J. & Siddhartha Sah, J.)

Order Date: 07-09-2026

Case Overview

  • Petitioner: M/s Shree Ganesh Traders; Respondent: State Tax Officer.
  • Writ Petition WPMB/721/2026 filed seeking certiorari to quash a show‑cause notice dated 11‑03‑2024 (Ref No. ZD0503240063330) and an adjudication order dated 16‑08‑2024 (Ref No. ZD050824010164T).
  • Petition alleges the impugned orders were passed in violation of natural justice because the notice was not personally served on the petitioner.
  • Learned counsel for the petitioner, Ashish Gupta and Akshay Agrawal, appeared via video conferencing; State’s brief holder Puja Banga also appeared via video.
  • The Court noted that the issue is identical to that decided in Writ Petition (MB) No. 1065 of 2025, judgment dated 12‑02‑2026, and therefore decided the present petition in terms of that earlier judgment.

Final Outcome

  • The Court, by reference to the earlier judgment, quashes the show‑cause notice of 11‑03‑2024 and the adjudication order of 16‑08‑2024, granting the relief sought by the petitioner.

Topics: Tax Litigation, Natural Justice, Court Order