High Court of Uttarakhand23 July 2026

J M D News & Advertisers v. State of Uttarakhand

For assesseeRemanded

WRIT PETITION (M/B) NO. 54 OF 2025

The ruling in brief

Where assessee submitted manual reply to SCN within prescribed time and adjudicating authority passed order without considering reply, technical objection regarding non-electronic filing was not accepted and non-appearance on hearing date could not justify ignoring reply, order suffered from gross violation of natural justice and stood vitiated, warranting quashing of order and remand for fresh decision considering reply

Provisions considered

Section 73, read with section 75, of Central Goods and Services Tax Act, 2017/Uttarakhand Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Delhi High Court25 Sept 2026

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J M D News & Advertisers v. State of Uttarakhand

The ruling in brief

Provisions considered

J M D News & Advertisers v. State of Uttarakhand

The ruling in brief

Provisions considered

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal

Read the full analysis