M/S Star Construction vs State Of Uttarakhand And Others
2023 Latest Caselaw 2068 UK

     HIGH COURT OF UTTARAKHAND AT
               NAINITAL
            Writ Petition (M/S) No.2113 of 2023
M/S Star Construction                                      ....Petitioner

                                Versus

State of Uttarakhand and Others                      ....Respondents

Present:-
            Mr. R.P. Singh, Advocate for the petitioner.
            Mr. V.D. Bisen, Brief Holder for the State.

                             JUDGMENT

Hon'ble Ravindra Maithani, J. (Oral)

The challenge in this petition is made to a

communication dated 23.02.2023, passed by the respondent

no.6, the Assistant Commissioner, (Anti Evasion) Central

Goods and Services Tax Commissionerat, Dehradun, by

which the petitioner has been required to go through the

matter once again and to pay the due Goods and Services Tax

within a week of receipt of that letter.

2. Heard learned counsel for the parties and

perused the record.

3. Learned counsel for the petitioner would submit

that, in fact, the petitioner had already completed the work

that was entrusted to him by the State of Uttarakhand. State

of Uttarakhand has to pay his dues. The payment has not

been made by the State of Uttarakhand. Therefore, the

petitioner is not in a position to pay the Goods and Services

Tax dues.

4. Merely because State of Uttarakhand has to pay

some amount to the petitioner, communication dated

23.02.2023 may not be quashed. Therefore, there is no reason

to make any interference in this petition. Accordingly, the writ

petition deserves to be dismissed at the stage of admission

itself.

5. The petition is dismissed in limine.

(Ravindra Maithani, J.) 03.08.2023 Ravi Bisht