Uttarakhand High Court

9Th June vs Additional Commissioner Cgst on 9 June, 2025

                                                        2025:UHC:4679-DB

     IN THE HIGH COURT OF UTTARAKHAND
                  AT NAINITAL


            HON'BLE THE CHIEF JUSTICE SRI G. NARENDAR
                                 AND
                 HON'BLE SRI JUSTICE ALOK MAHRA



              WRIT PETITION (M/B) NO. 202 OF 2025



                             09TH JUNE, 2025


M/s Lear Automotive India
Private Limited                                 ......          Petitioner


Versus


Additional Commissioner CGST                    ......         Respondent



Counsel for the petitioner       :       Mr. Yogendra Aldak, learned counsel
                                         with Mr. Tarun Pande, learned
                                         counsel

Counsel for the respondent       :       Mr. Shobhit Saharia, learned counsel



The Court made the following:


JUDGMENT:

(per Hon'ble The Chief Justice Sri G. Narendar)

Heard the learned counsel for the petitioner and

the learned counsel for the respondent.

2) The learned counsel after arguing the matter for

sometime would submit that in the instant case also he

may be permitted to avail the remedy vested in the

2025:UHC:4679-DB assessee under Section 161 of the Central Goods and

Services Tax Act, 2017.

3) It is the case of the petitioner that the Adjudicating

Authority has failed to take notice and appreciate the

departmental Circular bearing No. 235/29/2024-GST

dated 11.10.2024, which has a direct bearing on the issue

before the Adjudicating Authority.

4) The submission of the learned counsel is placed on

record.

5) The learned counsel for the respondent would also

submit that they have no objection to the petitioner

availing of the remedy under Section 161 if permissible

under law.

6) In view of the above submission, the instant writ

petition stands disposed of reserving liberty to the

petitioner to prefer an application invoking the provisions

of Section 161 of the Act of 2017, subject to the same

being invoked within two weeks from the date of receipt

of a certified copy of this order. In the event such an

application is made, the Adjudicating Authority shall

consider and dispose of the same on merits.

2025:UHC:4679-DB

7) The above order shall not be construed as the

determination of the matter on merits, and, in the event

of any appeal or remedy being availed of, the same shall

be considered and disposed of on the merits of the case

without being influenced by any of the observations made

in the instant writ petition.

8) The writ petition stands ordered accordingly.

9) There shall be no order as to costs.

10) As a sequel thereto, pending application, if any, shall

stand closed.

________________ G. NARENDAR, C.J.

____________ ALOK MAHRA, J.

Dt: 09TH JUNE, 2025 Negi

HIMANS UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13 aaf116e73351fdaf6878326386908a7f90 d5757, postalCode=263001,

HU NEGI st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990F C51A722A6BC552D470EB4FD2F88DDF 7C18DB2A1524A4D, cn=HIMANSHU NEGI Date: 2025.06.16 10:55:28 +05'30'