Ms Shree Kanhaiya Ji Concast Private Limited vs. Union Of INDIA

Facts

The petitioner, M/s Shree Kanhaiya Ji Concast Private Limited, filed a writ petition before the Uttarakhand High Court challenging an order dated 28.12.2025 that confirmed a demand of tax amounting to Rs. 13,22,03,835, along with interest and penalty under Sections 50 and 74 of the CGST Act. The petitioner also sought a direction to restrain coercive action based on this order and a mandamus to return documents seized during a search on 20.01.2023. The respondents included the Union of India and other authorities.

Held

Regarding the prayers to set aside the impugned order and restrain coercive action (prayer nos. 1 & 2), the Court held that the petitioner has an alternative statutory remedy available. Consequently, the Court was not inclined to examine these reliefs directly. The petitioner was granted liberty to pursue the statutory remedy. Concerning the prayer for the return of seized documents (prayer no. 3), the Court noted the revenue's submission that copies of relevant documents would be furnished upon the filing of an application by the petitioner. The Court disposed of the writ petition with the liberty to the petitioner to file an appropriate application for obtaining copies of the seized documents, directing the respondent-department to furnish them within two weeks of such application.

Key Issues

1. Whether the High Court should entertain the challenge to the impugned order dated 28.12.2025 confirming the demand of tax, interest, and penalty, and the prayer to restrain coercive action, given the existence of an alternative statutory remedy under the CGST Act? 2. Whether the petitioner is entitled to a direction for the return or release of documents seized during the search dated 20.01.2023? Petitioner's Arguments: The petitioner sought to set aside the impugned order and prevent coercive action, implying a challenge to the merits of the demand. They also sought the return of seized documents. Revenue's Arguments: For the prayer concerning the return of documents, the revenue stated readiness to furnish copies of relevant documents seized, provided an application was filed by the petitioner.