2026:UHC:4478-DB HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY 04TH JUNE, 2026 WRIT PETITION (M/B) NO. 426 OF 2026 M/s Cholayil Pvt. Ltd. …...Petitioner. Versus Assistant Commissioner Central Goods and Services Tax ….Respondent. Counsel for the Petitioner : Mr. G. Natrajan, Mr. Akash Deep and Mr. Yuvraj Singh, learned counsel. Counsel for the Respondent : Mr. Shobhit Saharia, learned counsel. JUDGMENT :(per Mr. Manoj Kumar Gupta, C.J.) 1. Heard learned counsel for the parties. 2. The petitioner, feeling aggrieved by order dated 15.04.2026, issued by the respondent along with Form GST RFD-06, has filed the present writ petition. 3. The petitioner had, by application dated 24.02.2026, claimed refund of accumulated Input Tax Credit. A show-cause notice was issued to the petitioner firm by the Department on 09.04.2026 as to why its application should not be rejected. It was thereby given four days’ time to reply. On the very next day, i.e. 10.04.2026, the petitioner firm filed application seeking more time so that it could respond to the show-cause notice along with relevant documents. On 15.04.2026, the 1 2026:UHC:4478-DB impugned order was passed rejecting the request for refund. 4. Learned counsel for the petitioner submits that the respondent has erred in proceeding to reject the request for grant of further time and in passing the order immediately after four days. 5. Mr. Shobhit Saharia, learned counsel for the Revenue states that he has not been provided with instructions by the Department so far. 6. Although, it was within the discretion of the Department to have allowed more time or not, but in the facts and circumstances of the case, where the petitioner made application on the very next day of receipt of show- cause notice for being granted more time so that it may collect relevant documents and file reply to the show-cause notice, we are of the considered opinion that the haste shown by the Department in passing the impugned order is wholly unwarranted. 7. Accordingly, the order dated 15.04.2026 is quashed. The petitioner is granted two weeks’ time to file reply along with relevant documents to show-cause notice dated 09.04.2026 and, thereafter, it shall be open to the Department to pass a fresh order on the application of the 2 2026:UHC:4478-DB petitioner for refund. 8. The writ petition stands allowed accordingly. 9. Pending application, if any, also stands disposed of. MANOJ KUMAR GUPTA, C.J. SUBHASH UPADHYAY, J. Dated: 04th June, 2026 NISHANT 3