[Cites 1, Cited by 0]
Uttarakhand High Court
December vs State Of Uttarakhand & Others on 11 December, 2025
2025:UHC:11062-DB
HIGH COURT OF UTTARAKHAND AT NAINITAL
HON'BLE THE CHIEF JUSTICE SRI G. NARENDAR
AND
HON'BLE SRI JUSTICE SUBHASH UPADHYAY
Writ Petition (M/B) No.1007 of 2025
11 December , 2025
Sameer Singh --Petitioner
Versus
State of Uttarakhand & Others --Respondents
--------------------------------------------------------------
Presence:-
Mr. Aayush Gaur, learned counsel for the petitioner
Ms. Puja Banga, learned Brief Holder for the State through V.C.
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JUDGMENT:
(per Sri G. Narendar, C.J.)
Heard Mr. Aayush Gaur, learned counsel for the
petitioner and Ms. Puja Banga, learned Brief Holder for
the State.
2. The instant petition has a history. The petitioner
was before this Court on an earlier occasion in WPMB
No.597 of 2025 and the said petition came to be disposed
of by the following order passed on 25.07.2025:-
"Mr. Aayush Gaur, Advocate for the petitioner.
Mr. C.S. Rawat, Chief Standing Counsel, with Mr. B.S.
Parihar, Additional C.S.C. and Mr. Sachin Mohan Singh
Mehta, Brief Holder for the State/respondent.
The petitioner has challenged a recovery certificate for
recovery of an amount of Rs. 8,96,774/-.
2025:UHC:11062-DB
Heard.
Learned counsel for the petitioner submits that this is
outstanding amount of GST, which the petitioner is ready to
pay in instalment; in fact, Section 80 of the Central Goods
and Services Act, 2017 ("the Act"), permits payment of
amount in instalment.
Learned State Counsel submits that such facility of
payment of the instalment may be granted by the
Commissioner. The petitioner may approach the
Commissioner for making payment in instalments. He further
submits that if the petitioner approaches the Commissioner
in a week, no coercive action shall be taken pursuant to the
impugned recovery certificate.
The Court takes on record the statement given by
learned State Counsel.
The petition is disposed of with the liberty to the
petitioner to approach the Commissioner under Section 80 of
the Act.
Till the next seven working days, the operation of the
impugned certificate shall remain in abeyance.
The Court requests learned State Counsel to
communicate this order to the authority concerned."
3. The petitioner is again before the Court
complaining that his attempts to have his case considered
for payment in installments are being stonewalled by the
department and that his representation dated 01.08.2025
is yet to be considered.
4. The learned Standing Counsel for the
respondents would submit that the petitioner has to make
an application in a specified Form GST DRC-20 and
omission to make such an application has resulted in the
2025:UHC:11062-DB
stalemate.
5. The issue having already been decided by this
Court, as noted supra, and this Court having permitted
the petitioner to make an application, we are of the
opinion that relegating the petitioner back to the
Authorities would be a sheer waste of time and resources.
In that view, we are of the considered opinion that the
instant petition could be disposed of directing the
petitioner to pay the balance due in 09 equal monthly
installments. The payments shall commence from
December, 2025 and shall be completed by August, 2026.
After two installments are paid, the freeze order shall be
lifted.
6. The Writ Petition stands disposed accordingly.
7. There shall be no order as to costs.
8. As a sequel thereto, the miscellaneous petitions,
if any pending, shall stand closed.
(G. NARENDAR, C.J.)
(SUBHASH UPADHYAY, J.)
Dated: 11.12.2025
Rajni
RAJINI
2.5.4.20=97cfa6e4cbd49c07b876db48448a
GUSAIN
, postalCode=263001, st=UTTARAKHAND,
serialNumber=8D039BC77BD1A2222B4DF
4FC80D4557562F95BEBA013F530616A158
A0A878BD8, cn=RAJINI GUSAIN
Date: 2025.12.15 16:23:31 +05'30'
