Windlass Developer Private Limited Vs Additional Commissioner CGST (Uttarakhand High Court)
Writ Petition Against ₹53.94 Crore GST Demand Dismissed Due to Alternate Appeal Remedy: Uttarakhand HC
The Uttarakhand High Court considered a writ petition challenging an Order-in-Original dated 30.03.2026 passed under Sections 76 and 74(9) of the Central Goods and Services Tax Act, 2017, fastening a tax liability of ₹53,94,34,346 on the petitioner. The petitioner acknowledged the availability of an appeal under Section 107 of the Act but alleged breach of the principles of natural justice. On being questioned by the Court regarding the alleged violation, the petitioner’s counsel argued that the impugned order had been preceded by an audit without providing the tentative findings of the audit team.
The petitioner also contended that Section 74(9) had been wrongly invoked and challenged the order on the quantum of demand and other aspects relating to its merits. The High Court declined to examine these issues in view of the availability of the statutory appellate remedy. Accordingly, the writ petition was dismissed with liberty to the petitioner to avail the alternative remedy of appeal under Section 107, if so advised. All pending applications were also disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
