IN THE HIGH COURT OF UTTARAKHAND

AT NAINITAL

HON’BLE MR. G. NARENDAR, C.J.

HON’BLE MR. ASHI SH NAI THANI , J

Writ Petition (M/B) No.212 of 2025

M/s Kumaon Rosin Industries ........ Petitioner

Versus

Commissioner, State Goods and Services Tax and another

…..Respondent

Presence

Mr. Tarun Pande, learned counsel for the Petitioner.

Ms. Pooja Banga, learned Brief Holder for the State of Uttarakhand.

Per:Hon’ble Ashish Naithani, J.

1. The Petitioner, M/s Kumaon Rosin Industries, is a proprietorship

concern engaged in wholesale trading, having obtained Goods and Services Tax (GST) registration bearing GSTIN 05AGJPM4162E1ZL with effect from 01.07.2017. The business is carried on through its proprietor, Shri Ankur Mahajan, resident of Haldwani, District Nainital, Uttarakhand. The Petitioner subsequently applied for cancellation of its

GST registration, which was allowed with effect from 30.11.2017.

2. On 27.01.2023, an intimation in Form DRC-01A was uploaded on the

GST portal by the Respondent authorities, alleging excess claim of

input tax credit (ITC) for the tax period July 2017 to March 2018.

3. Thereafter, on 22.08.2023, a Show Cause Notice (SCN) in Form DRC-

01 was issued and uploaded on the GST portal,