Uttarakhand High Court
WPMB/597/2025 of SAMEER SINGH Vs ASSISTANT COMMISSIONER on 25 July 2025
Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS D1- 09 WPMB No.597 of 2025 Hon’ble Ravindra Maithani, J. Hon’ble Alok Mahra, J. Mr. Aayush Gaur, Advocate for the petitioner. Mr. C.S. Rawat,
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SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS D1- 09
WPMB No.597 of 2025 Hon’ble Ravindra Maithani, J. Hon’ble Alok Mahra, J.
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/-. 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.
(Alok Mahra J.) (Ravindra Maithani J.)
25.07.2025 RV