2025:UHC:9814-DB 1 I N THE HI GH COURT OF UTTARAKHAND AT NAI NI TAL HON’BLE THE CHI EF JUSTI CE SRI G. NARENDAR AND HON’BLE SRI JUSTI CE SUBHASH UPADHYAY 7 TH NOVEMBER, 2 0 2 5 W RI T PETI TI ON ( MB) No. 9 2 9 OF 2 0 2 5 M/ s Gaje Singh Danu …..Petitioner Versus The Assistant Commissioner, State Goods and Service Tax, Bageshwar, Uttarakhand and another. …Respondents Counsel for the petitioner. : Mr. G.S. Latwal, learned counsel. Counsel for the respondents : Ms. Puja Banga, learned Brief Holder for the State. JUDGMENT : ( per Sr i Su bh ash Upad h yay, J.) Learned counsel for the parties submit that the instant writ petition could be disposed of in terms of the judgment dated 04.09.2025, rendered in Writ Petition (M/ B) No. 748 of 2025, which is annexed as Annexure No. 7 to the writ petition. 2. The said submission of the learned counsel for both the parties is placed on record. 3. This Court, in Paragraph-7 of the judgment rendered in Writ Petition (M/ B) No.748 of 2025, has been pleased to pass the following order: - “7. In view of the above statement, the petition is disposed of by granting liberty to the petitioner to prefer an application under the second proviso to Section 161 2025:UHC:9814-DB 2 of the Act, 2017 and, if such an application is made, the same shall be considered without reference to the limitation imposed under the first proviso and the same shall be considered and disposed of on merits by the A.O. Till such disposal of the application preferred by the petitioner under Section 161, there shall be no coercive action, subject to the condition that the application, invoking the provision of Section 161, shall be made within two weeks from the date of receipt of the certified copy of this order.” 4. In the light of the above judgment, the facts involved in the instant case being similar, the instant writ petition also stands disposed of in terms of Paragraph-7 of the above judgment. 5. Pending application, if any, also stands disposed of accordingly. _ _ _ _ _ _ _ _ _ _ _ __ _ _ G. NARENDAR, C.J. _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ SUBHASH UPADHYAY, J. Dt: 7th November, 2025 Rathour PRAVIND RA SINGH RATHOUR Digitally signed by PRAVINDRA SINGH RATHOUR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=23699ccc2fd40ad81b6fd13323779 d9e3aeb1097d17dbb53d481cabd25946eed , postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A4 0CC6179B8E010331BA695239171F906FD5C 45C4E8, cn=PRAVINDRA SINGH RATHOUR Date: 2025.11.12 11:21:05 +05'30'