WPMB/808/2025
2025 Latest Caselaw 6531 UK

Uttarakhand High Court

WPMB/808/2025 on 23 December, 2025

Author: Manoj Kumar Tiwari

Bench: Manoj Kumar Tiwari

                     Office Notes, reports,
SL.                orders or proceedings or
          Date                                                          COURT'S OR JUDGES'S ORDERS
No                 directions and Registrar's
                     order with Signatures


      23.12.2025
                                                WPMB No. 808 of 2025
                                                Hon'ble Manoj Kumar Tiwari, J.

Hon'ble Subhash Upadhyay, J.

Dr. Govind Singh Latwal, Advocate assisted by Mr. Sanjay Pande, Advocate for the petitioner.

Ms. Pooja Banga, Brief Holder for the State.

2. Petitioner is a taxable person, registered with Uttarakhand GST. By means of this writ petition, petitioner has sought the following reliefs:

"I. Issue a writ of certiorari or any other appropriate writ, order or direction, quashing the impugned demand order DRC-07 passed under Sec 73 having RF No. ZD0512220012952 Date

03.12.2022 whereby the Respondent No. 1 impugned an erroneous demand amounting to Rs 490574.04- qua the tax period April-2022 to June-2022 (contained as Annexure No.2).

II. Issue a writ, order or direction, in the nature of certiorari quashing the impugned erroneous Show Cause Notice bearing Show Cause Notice No. ZD050922008017Q dated 24/09/2022 (contained as Annexure No.3).

III. Issue a writ, order or direction, in the nature of certiorari quashing of impugned FORM GST APL -02 dated 24/02/2025 which have rejected the appeal of the petitioner and passed the rejection order having ZD050225019314V dated 24/02/2025 passed by Respondent no-2 and reasoned the delay in submission of filing of appeal u/s 107(1) and 107(4) without going into the merits of the appeal. (Annexure no-5)

IV. Issue an appropriate writ, order or direction under Section 161 of the GST Act directing rectification of the impugned demand order DRC-07 passed under Sec 73 having RF No. ZD0512220012952 Date 03.12.2022 in accordance to the GSTR3B of the Month Jan-March 2023 and direct the Respondents under Sections 75(4) of the Act to provide an opportunity of rehearing and redetermine the demand amount after due verification of records."

3. Learned counsel for the petitioner submits that identical issue was decided by this Court in Writ Petition No. 120 of 2025 (MB), J.V.M. Industries Vs. State of Uttarakhand and Others, he, therefore, prays that this writ petition may also be decided in terms of that judgment.

4. Ms. Pooja Banga, learned Brief Holder for the State concedes that the issue involved here is identical to the one involved in Writ Petition No. 120 of 2025 (MB).

5. In view of the consensus between the parties that the issues involved are identical, this writ petition is decided in terms of the judgment dated 06.06.2025, rendered in WPMB No. 120 of 2025.

(Subhash Upadhyay, J.) (Manoj Kumar Tiwari, J.) 23.12.2025 Mahinder/