Db High Court · 2025

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Pr e se n ce : - Mr. Aayush Gaur, learned counsel for t he pet it ioner Ms. Puj a Banga, learned Brief Holder for t he St at e t hr ough V.C. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - JUDGM EN T: ( p e r Sr i G. N a r e n d a r , C.J.) Heard Mr. Aayush Gaur, learned counsel for t he pet it ioner and Ms. Puj a Banga, learned Brief Holder for t he St at e.

2. The inst ant pet it ion has a hist ory. The pet it ioner was before t his Court on an earlier occasion in WPMB No.597 of 2025 and t he said pet it ion cam e t o be disposed of by t he following order passed on 25.07.2025: - “ Mr. Aayush Gaur, Advocat e for t he pet it ioner. Mr. C.S. Rawat , Chief St anding Counsel, wit h Mr. B.S. Parihar, Addit ional C.S.C. and Mr. Sachin Mohan Singh Meht a, Brief Holder for t he St at e/ respondent . The pet it ioner has challenged a recovery cert ificat e for recovery of an am ount of Rs. 8,96,774/ - . 1 Heard. Learned counsel for t he pet it ioner subm it s t hat t his is out st anding am ount of GST, which t he pet it ioner is ready t o pay in inst alm ent ; in fact , Sect ion 80 of t he Cent ral Goods and Services Act , 2017 ( “ t he Act ” ) , perm it s paym ent of am ount in inst alm ent . Learned St at e Counsel subm it s t hat such facilit y of paym ent of t he inst alm ent m ay be grant ed by t he Com m issioner. The pet it ioner m ay approach t he Com m issioner for m aking paym ent in inst alm ent s. He furt her subm it s t hat if t he pet it ioner approaches t he Com m issioner in a week, no coercive act ion shall be t aken pursuant t o t he im pugned recovery cert ificat e. The Court t akes on record t he st at em ent given by learned St at e Counsel. The pet it ion is disposed of wit h t he libert y t o t he pet it ioner t o approach t he Com m issioner under Sect ion 80 of t he Act . Till t he next seven working days, t he operat ion of t he im pugned cert ificat e shall rem ain in abeyance. The Court request s learned St at e Counsel t o com m unicat e t his order t o t he aut horit y concerned.”

3. The pet it ioner is again before t he Court com plaining t hat his at t em pt s t o have his case considered for paym ent in inst allm ent s are being st onewalled by t he depart m ent and t hat his represent at ion dat ed 01.08.2025 is yet t o be considered.

4. The learned St anding Counsel t he respondent s would subm it t hat t he pet it ioner has t o m ake an applicat ion in a specified Form GST DRC- 20 and om ission t o m ake such an applicat ion has result ed in t he 2 st alem at e.

5. The issue having already been decided by t his Court , as not ed supra, and t his Court having perm it t ed t he pet it ioner t o m ake an applicat ion, we are of t he opinion t hat relegat ing t he pet it ioner back t o t he Aut horit ies would be a sheer wast e of t im e and resources. I n t hat view, we are of t he considered opinion t hat t he inst ant pet it ion could be disposed of direct ing t he pet it ioner t o pay t he balance due in 09 equal m ont hly inst allm ent s. The paym ent s shall com m ence Decem ber, 2025 and shall be com plet ed by August , 2026. Aft er t wo inst allm ent s are paid, t he freeze order shall be lift ed.

8. The Writ Pet it ion st ands disposed accordingly. There shall be no order as t o cost s. As a sequel t heret o, t he m iscellaneous pet it ions, if any pending, shall st and closed. ( G. N A REN D A R, C.J.) ( SUBH A SH UPA D H YA Y, J.) Dat ed: 11.12.2025 Raj ni RAJINI GUSAIN DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=97cfa6e4cbd49c07b876db48448a c3701a9ae475a2547e4b7f1d9b1f17d01342 , postalCode=263001, st=UTTARAKHAND, serialNumber=8D039BC77BD1A2222B4DF 4FC80D4557562F95BEBA013F530616A158 A0A878BD8, cn=RAJINI GUSAIN 3