27Th March vs State Tax Officer & Another

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Uttarakhand High Court

27Th March vs State Tax Officer & Another on 27 March, 2026

                                                        2026:UHC:2191-DB

     IN THE HIGH COURT OF UTTARAKHAND
                  AT NAINITAL

         HON'BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA
                                 AND
              HON'BLE SRI JUSTICE SUBHASH UPADHYAY



              WRIT PETITION (M/B) NO. 208 OF 2026


                             27TH MARCH, 2026


Ramnagar Enterprises                             ......        Petitioner


Versus


State Tax Officer & another                       ......       Respondents


Counsel for the petitioner       :       Mr. Aayush Gaur, learned counsel

Counsel for the respondents      :       Ms. Puja Banga, learned Brief Holder
                                         for   the   State   through    video
                                         conferencing




The Court made the following:


JUDGMENT:

(per Sri Manoj Kumar Gupta, C.J.)

1) The following prayers have been made in the writ petition :

(a) Issue a writ, order or direction in the nature of certiorari quashing recovery order of the tax period September 2017 to March 2018, whereby a composite demand of Rs.8,08,879/- has been imposed upon the petitioner.

(Containing Annexure No. 1) Along with order dated 22.11.2023 passed under Section 73 of the CGST Act, (Annexure 2) the impugned order deserved to be quashed being violative of the law.

2026:UHC:2191-DB

(b) Issue a writ, order or direction staying the effect and operation of the impugned order for the tax period September 2017 to March 2018, whereby a composite demand of Rs.8,08,879/- has been imposed upon the Petitioner (containing Annexure No. 1). Along with order dated 22.11.2023 passed under Section 73 of the CGST Act (Annexure 2) during the pendency of writ petition."

2) Learned counsel for the Revenue Ms. Puja Banga submits that the petitioner has alternative remedy of challenging the impugned orders by filing statutory appeal under Section 107 of the GST Act. She further submits that in view of Section 107(7) there would be deemed stay in case the remedy of appeal is availed.

3) In view of it, we relegate the petitioner to the alternative statutory remedy.

4) The writ petition stands disposed of.

5) Pending application(s), if any, also stand disposed of.

_______________________ MANOJ KUMAR GUPTA, C.J.

_________________ SUBHASH UPADHYAY, J.

         TH
Dt: 27        MARCH, 2026
Negi


                 Digitally signed by HIMANSHU NEGI



HIMANS
                 DN: c=IN, o=HIGH COURT OF

UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13aaf 116e73351fdaf6878326386908a7f90d5757 HU NEGI , postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC51 A722A6BC552D470EB4FD2F88DDF7C18D B2A1524A4D, cn=HIMANSHU NEGI Date: 2026.03.27 18:25:03 +05'30' 2