Nand Kishore Garg v. Assistant Commissioner Central Goods and Services Tax
Case brief
What is this about?
Uttarakhand High Court, Nainital; decided 05.05.2026 by Manoj Kumar Gupta, C.J. (author) with Subhash Upadhyay, J.; Writ Petition (M/B) No.331 of 2026; petitioner Nand Kishore Garg sought a time-bound decision on his GST rectification application (ARN AD050125004892F dated 17.01.2025) from the Assistant Commissioner, CGST; petition disposed of with an eight-week direction, expressly without opinion on merits; no statutory provisions or precedents cited; counsel: Rohit Arora (petitioner), Shobhit Saharia (respondent/revenue).
What did the court decide?
Direction to the authority concerned to decide Rectification Application bearing ARN AD050125004892F dated 17.01.2025 within eight weeks from communication of the order, along with a photocopy of the application; pending applications, if any, also disposed of. ¶23