M/S Gaje Singh Danu vs The Assistant Commissioner
2025 Latest Caselaw 5346 UK

Uttarakhand High Court

M/S Gaje Singh Danu vs The Assistant Commissioner on 7 November, 2025

                                                               2025:UHC:9814-DB


       IN THE HIGH COURT OF UTTARAKHAND
                  AT NAINITAL
          HON'BLE THE CHIEF JUSTICE SRI G. NARENDAR
                             AND
            HON'BLE SRI JUSTICE SUBHASH UPADHYAY

                              7TH NOVEMBER, 2025
            WRIT PETITION (MB) No. 929 OF 2025

M/s Gaje Singh Danu                                           .....Petitioner

                                    Versus


The Assistant Commissioner, State Goods and Service Tax,
Bageshwar, Uttarakhand and another.       ...Respondents
Counsel for the petitioner.        :   Mr. G.S. Latwal, learned counsel.

Counsel for the respondents        :   Ms. Puja Banga, learned Brief Holder
                                       for the State.



JUDGMENT :

(per Sri Subhash Upadhyay, J.)

Learned counsel for the parties submit that the

instant writ petition could be disposed of in terms of the

judgment dated 04.09.2025, rendered in Writ Petition (M/B)

No. 748 of 2025, which is annexed as Annexure No. 7 to the

writ petition.

2. The said submission of the learned counsel for both

the parties is placed on record.

3. This Court, in Paragraph-7 of the judgment rendered

in Writ Petition (M/B) No.748 of 2025, has been pleased to

pass the following order:-

"7. In view of the above statement, the petition is disposed of by granting liberty to the petitioner to prefer an application under the second proviso to Section 161

2025:UHC:9814-DB

of the Act, 2017 and, if such an application is made, the same shall be considered without reference to the limitation imposed under the first proviso and the same shall be considered and disposed of on merits by the A.O. Till such disposal of the application preferred by the petitioner under Section 161, there shall be no coercive action, subject to the condition that the application, invoking the provision of Section 161, shall be made within two weeks from the date of receipt of the certified copy of this order."

4. In the light of the above judgment, the facts

involved in the instant case being similar, the instant writ

petition also stands disposed of in terms of Paragraph-7 of the

above judgment.

5. Pending application, if any, also stands disposed of

accordingly.

_______________ G. NARENDAR, C.J.

___________________ SUBHASH UPADHYAY, J.

Dt: 7th November, 2025 Rathour

PRAVIND

RA SINGH UTTARAKHAND, 2.5.4.20=23699ccc2fd40ad81b6fd13323779 d9e3aeb1097d17dbb53d481cabd25946eed , postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A4

RATHOUR 0CC6179B8E010331BA695239171F906FD5C 45C4E8, cn=PRAVINDRA SINGH RATHOUR Date: 2025.11.12 11:21:05 +05'30'