2025:UHC:11062-DB HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI G. NARENDAR AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY Writ Petition (M/B) No.1007 of 2025 11 December , 2025 Sameer Singh --Petitioner Ver su s State of Uttarakhand & Others --Respondents -------------------------------------------------------------- Pr esen ce:- Mr. Aayush Gaur, learned counsel for the petitioner Ms. Puja Banga, learned Brief Holder for the State through V.C. -------------------------------------------------------------- JUDGMENT:( per Sr i G. Nar endar , C.J.) Heard Mr. Aayush Gaur, learned counsel for the petitioner and Ms. Puja Banga, learned Brief Holder for the State. 2. The instant petition has a history. The petitioner was before this Court on an earlier occasion in WPMB No.597 of 2025 and the said petition came to be disposed of by the following order passed on 25.07.2025: - “Mr. Aayush Gaur, Advocate for the petitioner. Mr. C.S. Rawat, Chief Standing Counsel, with Mr. B.S. Parihar, Additional C.S.C. and Mr. Sachin Mohan Singh Mehta, Brief Holder for the State/ respondent. The petitioner has challenged a recovery certificate for recovery of an amount of Rs. 8,96,774/ -. 1 2025:UHC:11062-DB Heard. Learned counsel for the petitioner submits that this is outstanding amount of GST, which the petitioner is ready to pay in instalment; in fact, Section 80 of the Central Goods and Services Act, 2017 (“the Act”), permits payment of amount in instalment. Learned State Counsel submits that such facility of payment of the instalment may be granted by the Commissioner. The petitioner may approach the Commissioner for making payment in instalments. He further submits that if the petitioner approaches the Commissioner in a week, no coercive action shall be taken pursuant to the impugned recovery certificate. The Court takes on record the statement given by learned State Counsel. The petition is disposed of with the liberty to the petitioner to approach the Commissioner under Section 80 of the Act. Till the next seven working days, the operation of the impugned certificate shall remain in abeyance. The Court requests learned State Counsel to communicate this order to the authority concerned.” 3. The petitioner is again before the Court complaining that his attempts to have his case considered for payment in installments are being stonewalled by the department and that his representation dated 01.08.2025 is yet to be considered. 4. The learned Standing Counsel for the respondents would submit that the petitioner has to make an application in a specified Form GST DRC-20 and omission to make such an application has resulted in the 2 2025:UHC:11062-DB stalemate. 5. The issue having already been decided by this Court, as noted supra, and this Court having permitted the petitioner to make an application, we are of the opinion that relegating the petitioner back to the Authorities would be a sheer waste of time and resources. In that view, we are of the considered opinion that the instant petition could be disposed of directing the petitioner to pay the balance due in 09 equal monthly installments. The payments shall commence from December, 2025 and shall be completed by August, 2026. After two installments are paid, the freeze order shall be lifted. 6. The Writ Petition stands disposed accordingly. 7. There shall be no order as to costs. 8. As a sequel thereto, the miscellaneous petitions, if any pending, shall stand closed. ( G. NARENDAR, C.J.) ( SUBHASH UPADHYAY, J.) Dated: 11.12.2025 Rajni 3 RAJINI GUSAIN Digitally signed by RAJINI GUSAIN DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=97cfa6e4cbd49c07b876db48448a c3701a9ae475a2547e4b7f1d9b1f17d01342 , postalCode=263001, st=UTTARAKHAND, serialNumber=8D039BC77BD1A2222B4DF 4FC80D4557562F95BEBA013F530616A158 A0A878BD8, cn=RAJINI GUSAIN Date: 2025.12.15 16:23:31 +05'30'