2025:UHC:4281-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMB/283/2025 Hon’ble Manoj Kumar Tiwari, J. Hon’ble Ashish Naithani, J. Mr. Rohit Arora, Advocate for the petitioner. Mr. Shobhit Saharia, Advocate for the respondents. 2. By means of this writ petition, petitioner has sought following reliefs: (i) Issue a writ, order or direction, in the nature of certiorari quashing the impugned Order-in-original bearing 25/AC/RDR/SAGAR/24-25 dated 03.02.2025 (Annexure-2); (ii) Issue a writ, order or direction, in the nature of certiorari quashing the impugned FORM DRC-07 bearing reference no. ZD0502250032046 dated 04.02.2025 (Annexure-3); (iii) Issue a writ, order or direction, in the nature of certiorari quashing the impugned FORM DRC-07 bearing reference no. ZD0502250032038 dated 04.02.2025 (Annexure-4); (iv) Issue a writ, order or direction, in the nature of certiorari quashing the impugned Show Cause Notice bearing SCN No. 03/AC/CGST/AUDIT/CIR-RDR/2023-24 and FORM GST DRC-01 both dated 25.04.2023 issued by the Respondent No. 1 (Annexure-5); (v) Issue a writ, order or direction, in the nature of mandamus directing the Respondents to restrain from taking any coercive step against the Petitioner in regard to the impugned Order-in-original bearing no. 25/AC/RDR/SAGAR/24-25 dated 03.02.2025 (Annexure-2); FORM DRC-07 bearing reference no. ZD0502250032046 dated 04.02.2025 (Annexure-3) and FORM DRC-07 bearing reference no. ZD0502250032038 dated 04.02.2025 (Annexure-4) and impugned Show Cause Notice bearing SCN No. 03/AC/CGST/AUDIT/CIR-RDR/2023-24 along with FORM GST DRC-01 both dated 25.04.2023 issued by the Respondent No. 1 (Annexure-5);” 3. Mr. Shobhit Saharia, learned counsel appearing for Central GST submits that petitioner 2025:UHC:4281-DB has a remedy under Section 107 of Central GST Act, 2017 of filing Appeal. 4. We, therefore, are not inclined to entertain the writ petition on account of availability of statutory remedy to the petitioner. 5. The writ petition is, accordingly, disposed of with liberty to petitioner to approach the appropriate authority under Section 107 of Central GST Act, 2017. 6. Petitioner shall be entitled to claim benefit of the time spent by him in pursuing the remedy before this Court. (Ashish Naithani, J.) (Manoj Kumar Tiwari, J.) 22.05.2025 Mahinder/ MAHINDER SINGH Digitally signed by MAHINDER SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=da6212e6e78d94ed3134842bc6a8d6ca168979ca7b8c2f031a92d1a18b08923c, postalCode=263001, st=UTTARAKHAND, serialNumber=AB77B7C5B240908B392BE84F5CDD4C2AF35DC4626D305B1BC9EA4BABA4 3D2B8F, cn=MAHINDER SINGH Date: 2025.05.23 19:24:09 +05'30'