Uttarakhand HC Dismisses GST Waiver & TDS Deduction Plea, Says Liability Determination Requires Factual Inquiry Beyond Writ Jurisdiction [Read Order]
The bench held that such fact-intensive adjudication cannot be undertaken in writ jurisdiction, as it involves appreciation of statements, counter-statements, and business records
![Uttarakhand HC Dismisses GST Waiver & TDS Deduction Plea, Says Liability Determination Requires Factual Inquiry Beyond Writ Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/08/10/2075103-uttarakhand-hc-uttarakhand-hc-dismisses-gst-waiver-tds-deduction-plea-taxscan.webp "Uttarakhand HC Dismisses GST Waiver & TDS Deduction Plea, Says Liability Determination Requires Factual Inquiry Beyond Writ Jurisdiction [Read Order]")
The Uttarakhand High Court has dismissed a writ petition seeking GST ( Goods and Services Tax ) waiver benefits and a direction to prevent deduction of GST and TDS under Sections 22 and 51(1)(d) of the GST Act, 2017, holding that the relief sought needed a factual determination not permissible in writ proceedings under Article 226 of the Constitution. Shankar Dutt Chandola and...
The Uttarakhand High Court has dismissed a writ petition seeking GST ( Goods and Services Tax ) waiver benefits and a direction to prevent deduction of GST and TDS under Sections 22 and 51(1)(d) of the GST Act, 2017, holding that the relief sought needed a factual determination not permissible in writ proceedings under Article 226 of the Constitution.
Shankar Dutt Chandola and Another petitioners had prayed for a mandamus directing the authorities to clear pending dues by granting GST waiver and to refrain from deducting GST and TDS, claiming entitlement under the relevant statutory provisions.
The petitioners sought following reliefs in the petition :
“a. Issue a Writ Order or direction in the nature of mandamus directing the respondents to pay the pending dues of the petitioners by giving the benefit of waiver as per provisions of Section 22 and Section 51(1)(d) of the Uttarakhand GST Act, 2017.
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b. Issue a writ order or direction in the nature of mandamus directing the respondents to not to deduct GST and TDS from the petitioners, in view of the provisions of Section 22 and Section 51(1)(d) of the Uttarakhand GST Act, 2017.”
The Court observed that these claims inherently required an inquiry into factual aspects such as the petitioner’s liability for registration under the Act, turnover details, and the nature of business operations.
The bench of Chief Justice G. Narendar and Justice Alok Mahra held that such fact-intensive adjudication cannot be undertaken in writ jurisdiction, as it involves appreciation of statements, counter-statements, and business records.
Accordingly, the court dismissed writ. However it granted liberty to the petitioners to approach the competent authority to seek appropriate relief.
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