Shankar Dutt Chandola And Another ... vs State Of Uttarakhand And Others
2025 Latest Caselaw 1728 UK

Uttarakhand High Court

Shankar Dutt Chandola And Another ... vs State Of Uttarakhand And Others on 5 August, 2025

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
  THE HON'BLE CHIEF JUSTICE MR. G. NARENDAR
                                AND
       THE HON'BLE JUSTICE MR. ALOK MAHRA
                           5th August, 2025
              Writ Petition (M/B) No. 121 of 2025

  Shankar Dutt Chandola and Another                    --Petitioners

                                 Versus

  State Of Uttarakhand and Others                    --Respondents
  ----------------------------------------------------------------------
  Presence:-
  Mr. D. K. Joshi, learned counsel for the petitioner.
  Ms. Pooja Banga, learned Brief Holder for the State.
  ----------------------------------------------------------------------
  JUDGMENT:

(per Mr. G. Narendar, C.J.)

Heard learned counsel for the petitioners and

learned Brief Holder for the Department/State of

Uttarakhand.

2. Petitioner is praying for the following reliefs:-

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.

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.

3. A bare reading of the reliefs prayed for would

demonstrate that the petitioner seeks an inquiry into

the factual aspects of the matter, as to whether he is

liable to be registered under the Act or not.

4. An inquiry of this nature is not contemplated

under Article 226 of the Constitution of India.

Appreciation of facts and statements and the counter

statements or the business turnovers of the petitioner

and the business modules of the petitioner cannot be

the scope of an inquiry under Article 226.

5. The writ petition, in our considered opinion, is

misconceived. The petitioner, in our opinion, is before

the wrong forum and, accordingly, the writ petition is

disposed of with liberty to approach the competent

authority and seek the reliefs sought for before this

Court.

6. Writ petition stands ordered accordingly.

There shall be no order as to costs.

(G. NARENDAR, C.J.)

(ALOK MAHRA, J.) Dated: 05.08.2025 BS

BALWANT SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=fbbd191c8bdb8b16e8ca7937deaf72a17c02fe2eacbf28cdf4ba7ce8640c5820, postalCode=263001, st=UTTARAKHAND, serialNumber=04E141DF4614F9A4D5F48346EB553DE5185F418755DC00A7A13C14A680C 3FA90, cn=BALWANT SINGH Date: 2025.08.06 11:54:26 +05'30'