2026:UHC:2193-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND HON’BLE SHRI JUSTICE SUBHASH UPADHYAY 27TH MARCH, 2026 WRIT PETITION (M/B) No. 209 OF 2026 Ms Wastepe India Private Limited. …Petitioner Versus Commissioner State Goods And Services Tax Act and another …Respondents Counsel for the petitioner. : Mr. Rohit Arora, learned counsel. Counsel for the respondents. : Ms. Puja Banga, learned Brief Holder. ORDER : (per Shri Manoj Kumar Gupta, C.J.) 1. The following prayers have been made in the Writ Petition :- “(i) Issue a writ, order or direction, in the nature of certiorari quashing the Show Cause Notice vide FORM GST MOV-10 u/s. 130, GST Act 2017 along with FORM GST DRC- 01 bearing reference no. ZD0503260111028 dated 20/03/2026 issued by the Respondent No. 2 (ANNEXURE-2); (ii) Issue a writ, order or direction, in the nature of certiorari quashing the proceeding u/s. 130, GST Act 2017 initiated by the Respondent No. 2; (iii) Issue a writ, order or direction, in the nature of mandamus directing the Respondents to release the Goods and Vehicle of the Petitioner bearing registration No. HR55AX 0501 intercepted by the Respondent No. 2 on 18/03/2026 (ANNEXURE-2).” 2. Learned counsel for the petitioner very fairly states that, in pursuance of the impugned show cause notices, the respondents have already passed final order yesterday. 3. Since final order has already been passed, the challenge to the show cause notices has been rendered infructuous. 1 2026:UHC:2193-DB 4. The Writ Petition stands disposed of accordingly, without prejudice to the right of the petitioner to avail legal remedies against the final order. 5. All pending applications stand disposed of accordingly. ______________________ MANOJ KUMAR GUPTA, C.J. ___________________ SUBHASH UPADHYAY, J. Dt: 27th March, 2026 Rahul 2 RAHUL PRAJAPAT I Digitally signed by RAHUL PRAJAPATI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=aa4fa3bee6691397758b14516e d3e66e61bf4c848741983ed8c39e4145cf 1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45B F8A192FCAD15C390A1AAD7B39857D25 40AE4C28A4898, cn=RAHUL PRAJAPATI Date: 2026.03.27 15:52:16 +05'30'