Ms Akhand Enterprises Private Limited vs. The Deputy Commissioner

WPMB/559/2026HC UttarakhandGSTCNR UKHC01011581202623 July 2026Bench: HON'BLE SHRI JUSTICE MANOJ KUMAR GUPTA,HON'BLE MR. JUSTICE SUBHASH UPADHYAY2 pages

AI SummaryDismissed

Held

The Court noted that the petitioner's counsel stated that the respondents were not proceeding on the basis of the impugned recovery proceedings. Consequently, the petitioner was not pressing the writ petition. The Court found no reason to proceed with the matter given the petitioner's stance. Therefore, the writ petition was dismissed as not pressed. No specific findings were made on the merits of the recovery order or the underlying tax liability. The operative direction was to dismiss the petition.

Facts

The petitioner, M/s Akhand Enterprises Private Ltd., filed a writ petition challenging a Recovery Order dated 18.06.2025, issued under Section 79(1)(c) of the GST Act by the Deputy Commissioner, Roorkee, Haridwar. This order sought to recover an alleged tax liability of M/s Kama Metal & Alloys Pvt. Ltd. for the assessment years 2017-2018, 2018-2019, 2019-2020, and 2020-2021. The demand involved was Rs. 72,40,15,618/-. The recovery was to be effected through a third-party recovery process. The petitioner's GSTIN was 09AADCA6394B2ZP, and the alleged defaulting entity's GSTIN was 05AACCK4069Q1Z2.

Key Issues

1. Whether the Recovery Order dated 18.06.2025, issued under Section 79(1)(c) of the GST Act, is valid for recovering the alleged tax liability of M/s Kama Metal & Alloys Pvt. Ltd. from M/s Akhand Enterprises Private Ltd. for the assessment years 2017-2018, 2018-2019, 2019-2020, and 2020-2021? The petitioner argued that the respondents were not proceeding on the basis of the impugned recovery proceedings. The judgment does not record any specific arguments from the revenue or state respondents regarding the validity of the recovery order or the liability of the petitioner.

Sections Cited

Section 79(1)(c)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

UKHC010115812026 2026:UHC:5894-DB HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE SHRI SUBHASH UPADHYAY 23rd July, 2026 WRIT PETITION (M/B) NO.559 of 2026 M/s Akhand Enterprises Private Ltd. ------Petitioner Versus The Deputy Commissioner and Others ----Respondents Presence:- Mr. Harsh Ojha, learned counsel through V.C. along with Mr. Kanti Ram Sharma, learned counsel holding brief of Mr. Manoj Joshi, learned counsel for the petitioner. Ms. Pooja Banga, learned Standing Counsel for the State through V.C. Mr. I.D. Paliwal, learned Standing Counsel for the Union of India. -------------------------------------------------------------------------------

JUDGMENT: (per Manoj Kumar Gupta, C.J.)

The present writ petition has been filed for the following relief:- “i. Issuance of a writ, order or direction in the nature of certiorari, quashing the impugned Recovery Order dated 18.06.2025 in Form DRC-18 issued under Section 79(1)(c) of the GST Act, through Revenue Authority, for the Assessment Years 2017-2018, 2018-2019, 2019-2020, and 2020-2021, against M/s Akhand

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Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.