Ujjwal Shram Sanvida Sahkari Limited Vs State Tax Officer And Others (Uttarakhand High Court)
The Uttarakhand High Court heard a writ petition where the petitioner claimed that no show cause notice (SCN) or relied upon documents (RUDs) had been served, impairing the ability to respond to proceedings initiated by the GST Anti-Evasion Cell and State Tax Authorities. Counsel for certain respondents stated that all original documents, except the relied upon documents, would be handed over to the petitioner, asserting that the relied upon documents were annexed to the SCN. The petitioner disputed receipt of any SCN. The Court directed that if no SCN had been served, the concerned officer must issue certified copies of the relied upon documents along with a certificate confirming custody of the originals. The petitioner was directed to approach the Assistant Commissioner, Anti-Evasion Cell, Dehradun, on 12.12.2025 for receipt of documents. Acknowledging that recovery proceedings had been initiated without enabling an effective reply due to non-supply of documents, the Court set aside the assessment and remitted the matter for fresh assessment. The petitioner was granted 15 days from receipt of documents to file a reply, failing which the assessment order would stand restored automatically. The writ petition was disposed of without costs.
