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2026 DAILYLAW 4343 (UTT)

MS BROADSTAR FOOD INDIA PVT LTD v. PRINCIPAL COMMISSIONER

SPA/108/2026 · 2026-04-24

Shri Manoj Kumar Gupta, Subhash Upadhyay

body2026

Judgment text

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2026:UHC:3108-DB HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE SHRI SUBHASH UPADHYAY 24th April, 2026 Special Appeal No. 108 of 2026 M/S Broadstar Foods India Pvt. Ltd. ------Appellant Versus Principal Commissioner, Central Goods and Services Tax & others -----Respondents ---------------------------------------------------------------------- Presence:- Mr. Vikas Bahuguna, learned counsel for the appellant. Mr. Shobhit Saharia, learned counsel for the respondents. ------------------------------------------------------------------------------------------ JUDGMENT: (per Manoj Kumar Gupta, C.J.) 1. The present intra court appeal is directed against an order dated 07.04.2026, passed in Writ Petition (M/S) No. 654 of 2026, by which, the writ court while entertaining the writ petition, has invited counter affidavit and has fixed 20.05.2026 as the next date. 2. As nothing has been decided on merits and merely counter affidavit has been invited, therefore, in our considered opinion the present intra court appeal against such an order is not maintainable. 1 2026:UHC:3108-DB 3. It is accordingly, dismissed with liberty to the petitioner to press the pending stay application in the writ petition before Single Judge Bench, when the matter is listed next. 4. Pending application, if any, also stands disposed of. (MANOJ KUMAR GUPTA, C.J.) (SUBHASH UPADHYAY, J.) Dated: 24.04.2026 Kaushal 2