Authority: High Court of Uttarakhand, Nainital
Order Date: 08 July 2026
Case Overview
- Petitioner: M/s Windlass Developer Private Limited
- Respondents: Additional Commissioner CGST; Additional Director
- Nature of Proceeding: Writ Petition (M/B) No. 536 of 2026 challenging an order‑in‑original dated 30.03.2026 issued under Section 76 and Section 74(9) of the Central Goods and Services Tax Act, 2017.
- Tax Liability Imposed: Rs 53,94,34,346 (approximately Rs 539.43 million).
- Allegations by Petitioner: Violation of principles of natural justice; order passed without revealing tentative audit findings; improper reliance on Section 74(9); dispute over quantum of tax.
- Counsel for Petitioner: Mr. Pulak Raj Mullick and Mr. Anmol Gupta.
- Counsel for Respondents: Ms. Riddhi Joshi (holding brief of Mr. Shobhit Saharia).
- Court’s Observations: The petition primarily raised merits of the order despite the existence of an alternative appeal remedy under Section 107 of the CGST Act. The court declined to examine the merits, emphasizing the availability of the appeal route.
Final Outcome
- The writ petition is dismissed.
- The petitioner is granted liberty to pursue the alternative remedy of appeal under Section 107, if advised.
- All pending applications in the matter are disposed of.
Topics: Tax Litigation, CGST Enforcement