Chanchal Singh vs. State Of Uttarakhand
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The petitioner, Chanchal Singh, filed a writ petition before the High Court of Uttarakhand challenging an order dated December 22, 2025, passed under Section 73(9) of the CGST/SGST Act, 2017. This order, issued by Respondent No. 2, pertained to the financial year 2021-22 and resulted in a consequential summary/demand in Form GST DRC-07. The petitioner sought to quash this order and prevent any coercive recovery proceedings based on it. The respondents were the State of Uttarakhand and others. The petition was filed in 2026.
Held
The Court did not decide the merits of the case. The learned counsel for the petitioner, after making brief submissions, prayed for the withdrawal of the writ petition with liberty to avail other alternative remedies. Consequently, the Court dismissed the writ petition as withdrawn in terms of the petitioner's prayer. No specific findings were made on the validity of the impugned order or the demand. The Court did not address the issues framed as no substantive arguments were presented by the petitioner leading to a decision on the merits. The operative direction was to dismiss the petition as withdrawn.
Key Issues
1. Whether the impugned order dated December 22, 2025, passed under Section 73(9) of the CGST/SGST Act, 2017, and the consequential demand in Form GST DRC-07 are liable to be quashed. Petitioner's contention: The petitioner sought to quash the impugned order and prevent coercive recovery proceedings. The specific grounds for challenge were not detailed in the provided text, but the prayer indicates a challenge to the validity of the order and demand. Respondents' contention: The judgment does not record any specific arguments or contentions made by the respondents (State of Uttarakhand and others).
Sections Cited
Section 73(9)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT : (per Mr. Manoj Kumar Gupta, C.J.)
The present writ petition has been filed for the following reliefs :- “I. Issue a writ, order, or direction in the nature of Certiorari calling for the records and quashing the impugned Order dated 22.12.2025 passed under Section 73(9) of the CGST/SGST Act, 2017 along with the consequential summary/demand issued in Form GST DRC-07 bearing Ref. No. ZD051225017843L by Respondent No. 2, pertaining to the financial Year 2021- 22 (Annexure No.-6, Page No. 25-28). II. Issue a Writ, Order, or Direction in the nature of Mandamus, restraining the Respondents from taking any coercive or recovery proceedings against the petitioner pursuant to the impugned order dated 22.12.2025 and the consequential demand reflected in 1
UKHC010147422026
2026:UHC:7660-DB Form GST DRC-07 bearing Ref No. ZD051225017843L, during the pendency of the present writ petition.”
Learned counsel appearing for the petitioner, after making brief submissions, prays for withdrawal of the writ petition with liberty to the petitioner to avail other alternative remedies.
Accordingly, the writ petition is dismissed as withdrawn in terms of the prayer.
(MANOJ KUMAR GUPTA, C. J.)
(SIDDHARTHA SAH, J.) Dated : 24.08.2026 Shiv/Akash 2
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.