Uttarakhand High Court
WPMS/1852/2023 of MS HINDUSTAN TRADERS VEHALNA CHOWK Vs COMMISSIONER STATE TAX on 22 July 2026
1 IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY 22nd July, 2026 WRIT PETITION (M/S) NO. 1852 OF 2023 M/s Hindustan Traders Vehalna Chowk ….Petitioner Versus Commissioner State Tax
UKHC010099522023
2026:UHC:6183-DB
IN THE HIGH COURT OF UTTARAKHAND
AT NAINITAL
HON’BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA
AND
HON’BLE SRI JUSTICE SUBHASH UPADHYAY
22nd July, 2026
WRIT PETITION (M/S) NO. 1852 OF 2023
M/s Hindustan Traders Vehalna Chowk
….Petitioner
Versus
Commissioner State Tax and others.
…Respondents
Counsel for the petitioner
: Sri Rahul Conseul, learned counsel.
Counsel for the respondents
: Ms. Puja Banga, learned Standing
Counsel for the State of Uttarakhand.
Sri Ravi Joshi, learned counsel for the
intervener.
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER :
1. The present writ petition has been filed with the following prayers:- “I. To issue a writ, order or direction in the nature of nature of certiorari quashing the entire proceedings in Case ID No. AD0502230051130 initiated against the petitioner by the Uttarakhand State Tax Department.
II. To issue a writ, order or direction in the nature of nature of certiorari quashing the impugned recovery order 23-02-2023 passed under Section-130 of the GST Act. (Annexure No.4)
III. To issue a writ, order or direction in the nature of mandamus directing and commanding the respondents to release the confiscated goods and the conveyance vehicle of the petitioner pertaining to the alleged inspection dated 16-01-2023 forthwith.”
2. Learned counsel for the petitioner submits that the confiscated goods were being transported on basis of a valid e-way bill duly generated by the petitioner-firm. He admits that the same was not produced before the Department.
UKHC010099522023
2026:UHC:6183-DB
3. Learned counsel for the petitioner, therefore, prays for withdrawal of the writ petition with liberty to the petitioner to file e-way bill and other documentary evidence before the proper officer, so that the same is examined and appropriate decision is taken.
4. Having regard to the prayer made, the writ petition is disposed of as withdrawn with liberty to the petitioner to approach the Department with a proper representation, along with documentary evidence, so that the claim of the petitioner is examined in accordance with law.
5. All pending applications stand disposed of accordingly.
_____________________ MANOJ KUMAR GUPTA, C.J.
___________________ SUBHASH UPADHYAY, J.
Dt: 22nd July, 2026 Rathour