M/S Raghubir Singh Nishant Yadav Associates vs. State Of Uttarakhand

WPMB/601/2026HC UttarakhandGSTCNR UKHC01012807202629 July 2026Bench: HON'BLE SHRI JUSTICE MANOJ KUMAR GUPTA,HON'BLE MR. JUSTICE SUBHASH UPADHYAY3 pages
AI SummaryDismissed

Facts

The petitioner, M/s Raghubir Singh Nishant Yadav Associates, filed a writ petition before the Uttarakhand High Court seeking various general and omnibus reliefs. These included directions to the respondents (State of Uttarakhand and others) to decide pending representations, release legitimate dues with interest, produce complete financial records related to mess operations, and declare that no adverse financial liability can be fastened without account reconciliation and consideration of replies. The petitioner also sought quashing of any adverse action taken without due process and requested completion of proceedings before the Dispute Resolution Cell or independent decision on claims. The petition was filed seeking these broad directions concerning financial dealings and potential liabilities.

Held

The Court did not delve into the merits of the issues raised by the petitioner. Instead, the learned counsel for the petitioner made a prayer for withdrawal of the writ petition with liberty to file a fresh writ petition with appropriate reliefs. Consequently, the Court dismissed the writ petition with the liberty as prayed for by the petitioner. No specific findings were rendered on the substantive issues presented in the writ petition as the matter was disposed of based on the petitioner's request for withdrawal and refiling. The Court did not decide any of the legal or factual questions that were implicitly or explicitly raised by the omnibus prayers.

Key Issues

1. Whether the respondents should be commanded to decide the petitioner's pending representations, replies, legal notices, and claims by passing a reasoned and speaking order after granting an effective opportunity of hearing, in accordance with law? 2. Whether the respondents should be commanded to release the petitioner's legitimate dues, as finally determined upon reconciliation of accounts, along with applicable statutory interest? 3. Whether the respondents should be commanded to place before the competent authority and/or the Court the complete financial records relating to mess operations, including but not limited to, collection of mess charges, operation of the mess account, payments made, TDS and GST deductions and deposits, expenditure approvals, payments to Shri Ateek Khan, vouchers, ledgers, and reconciliation statements? Petitioner's Contentions: The petitioner sought comprehensive directions for the resolution of financial disputes, release of dues, and transparency in financial dealings. They argued for the necessity of account reconciliation, consideration of their replies, and examination of complete financial records before any adverse financial liability is imposed. They also sought adherence to principles of natural justice and proper conclusion of proceedings before the Dispute Resolution Cell. Revenue/State's Contentions: The judgment does not record any specific contentions made by the respondents (State of Uttarakhand and others).

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
UKHC010128072026 2026:UHC:6534-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY WRIT PETITION (M/B) NO. 601 of 2026 29th July, 2026 M/s Raghubir Singh Nishant Yadav Associates ……Petitioner Versus State of Uttarakhand and others ----Respondents Presence:- Ms. Geetanjali Dhami, learned counsel for the petitioner. Mr. J.C. Pande, learned Standing Counsel for the State.

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

1.

The present writ petition has been filed praying general reliefs, which are omnibus in nature, as follows:- “(i) Issue a writ, order or direction commanding the respondents to decide the petitioner's pending representations, replies, legal notices and claims by passing a reasoned and speaking order in accordance with law after granting an effective opportunity of hearing; (ii) Issue a writ, order or direction commanding the respondents to release the petitioner's legitimate dues, as finally determined upon reconciliation of accounts, together with applicable statutory interest from the date

The judgment continues below.

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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.