2025:UHC:9801 SL. No. Dat e Office Not es, r epor t s, or der s or pr oceedin gs or dir ect ion s an d Regist r ar ’s or der w it h Sign at u r es COURT’S OR JUDGE’S ORDERS WPMS No. 1309 of 2025 With WPMS No. 1390 of 2025 WPMS No. 1306 of 2022 WPMS No. 1344 of 2025 WPMS No. 1394 of 2025 Hon ’ble Man oj Ku m ar Tiw ar i, J 1. Mr. Bhupesh Kandpal, learned counsel for the petitioners. 2. Mr. C.S. Rawat, learned Chief Standing Counsel for the State of Uttarakhand. 3. Since common questions of fact and law are involved in these petitions, therefore, these petitions are clubbed together and decided by this common judgment. However, for the sake of brevity and convenience, facts of WPMS No. 1309 of 2025 alone are being considered and discussed. 4. Petitioner is a taxable person registered under Uttarakhand Value Added Tax Act, 2005. By means of this writ petition, petitioner has sought the following reliefs: - (i) A writ order or direction in the nature of certiorari quashing the impugned recovery Citation dated 01.08.2024 (Annexure-8) passed by the respondent whereby the respondents have issued the recovery citation against the order dated 26.04.2022 passed by this Hon’ble High Co0urt in WPMS no. 692/ 202 and WPMS 695/ 2022; and/ or any other relief which this Court deems fit and proper under the prevailing fact and circumstances of the case. (ii)A writ order or direction in the nature of 2025:UHC:9801 mandamus directing the respondents/ SDM Nainital to decide the representation dated. 5. Learned counsel for the petitioner submits that petitioner had made a request to the State Government under Section 75(2) of Uttarakhand VAT Act seeking permission to pay the amount of tax / penalty in instalment, but no decision has been taken on petitioner’s request and now a recovery citation has been issued against him for recovery of the amount of tax/ penalty in respect of same Financial Year. Learned counsel for the petitioner submits that inaction on the part of the State Government to take decision on petitioner’s request is in teeth of judgment dated 26.04.2022 rendered in WPMS No. 692 of 2022 and WPMS No. 695 of 2022. 6. Mr. C.S. Rawat, learned Chief Standing Counsel makes a statement that if petitioner moves a formal application under Section 75(2) of the Uttarakhand VAT Act, seeking permission to pay the amount of tax / penalty in instalments, within one week from today, then the Competent Authority in the State Government shall take decision thereupon, as per law, within four weeks thereafter. 7. Accordingly, the writ petitions are disposed of in terms of the statement made by learned Chief Standing Counsel. It is made clear that for a period five weeks or till decision is taken on petitioners’ applications, whichever is earlier, no coercive action shall be taken against the petitioners pursuant to the impugned recovery citation(s). In case, petitioners fail to make application in 2025:UHC:9801 terms of this order, within one week from today, then he shall not be entitled to protection of this order and the Authority shall be at liberty to proceed against the petitioners, as per law. ( Man oj Ku m ar Tiw ar i, J) 06.11.2025 Aswal NITI RAJ SINGH ASWAL Digitally signed by NITI RAJ SINGH ASWAL DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=eacc6757ee7881e933ff8934f07477005aa85f9802a3a08b08d1369512ea30f 3, postalCode=263001, st=UTTARAKHAND, serialNumber=44EB54CBF00B7698CB6F10C2CE3D26F5C22DACF4F4610C1FE58A58 531726FBB0, cn=NITI RAJ SINGH ASWAL Date: 2025.11.06 04:33:31 -08'00'