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IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
MANOJ KUMAR GUPTA, C.J., SUBHASH UPADHYAY
Bajaj Auto Limited – Appellant
Versus
Commissioner of Uttarakhand, State Goods and Services Tax, Uttarakhand – Respondent
JUDGMENT :
Manoj Kumar Gupta C.J.
1. Heard learned counsel for the parties.
2. The petitioner has assailed an adjudication order dated 01.12.2025 passed by respondent no.3 u/s 73(9) of the Uttarakhand Goods and Services Tax Act, 2017/Central Goods and Services Tax Act read with Rule 122, whereby a demand of differential amount of tax @ 10% has been raised in respect of spare parts manufactured by the petitioner company during the financial year 2021-22. The order preceded an audit u/s 65 of the CGST Act and, based on the audit report, a show cause notice was issued to the petitioner on 26.09.2025. The petitioner replied to the same on 04.11.2025 and after providing personal hearing to the petitioner, the impugned adjudication order has been passed.
3. The main contention of learned counsel for the petitioner is that the reply of the petitioner has not been properly considered by the Adjudicating Officer and consequently the matter should be remitted back to the Adjudicating Authority.
4. In support of the submission, learned counsel for the petitioner has placed reliance on judgments of Hon’ble Supreme Court as well as judgments of various High Courts, which are as under:-
(i) Whirlpool
Statutory remedies must be pursued as prescribed, and pre-deposit requirements do not allow bypassing appeal processes.
Payments made under protest can count as valid pre-deposits under Section 107 of the GST Act, ensuring equitable relief and proper adjudication in tax disputes.
Natural justice principles require authorities to consider objections and provide a hearing before passing adverse orders.
The main legal point established is that a writ petition can be maintainable even when an alternative remedy is available, especially in cases involving fundamental rights, vires of an Act, violation....
The court will not intervene in adjudication notices unless a fundamental error or lack of jurisdiction is established, emphasizing the subjective nature of satisfaction under the relevant tax provis....
The court emphasized the necessity for uniformity in interim relief, ensuring that no litigant is penalized for the government's failure, thus advocating for consistency in deposit requirements under....
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