2026:UHC:3378-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.331 of 2026 5th May, 2026 Nand Kishore Garg -----Petitioner Versus Assistant Commissioner Central Goods and Services Tax ----Respondent -------------------------------------------------------------------------- Presence:- Mr. Rohit Arora, learned counsel for the petitioner. Mr. Shobhit Saharia, learned counsel for the respondent. -------------------------------------------------------------------------- JUDGMENT : (per Mr. Manoj Kumar Gupta C. J.) 1. Heard learned counsel for the parties. 2. The petitioner is seeking a direction to the respondent to decide Rectification Application bearing ARN AD050125004892F dated 17.01.2025 in a time bound manner. 3. Shri Shobhit Saharia, learned counsel for the respondent / revenue has no objection to the relief claimed. 4. Accordingly, without expressing any opinion on merits of the application, the writ petition is disposed of with the direction to the authority concerned to decide Rectification Application bearing ARN AD050125004892F 1 2026:UHC:3378-DB dated 17.01.2025 within a period of eight weeks from the date of communication of the instant order along with photocopy of the application. 5. Pending application, if any, also stands disposed of. (MANOJ KUMAR GUPTA, C. J.) (SUBHASH UPADHYAY, J.) Dated: 05.05.2026 SS 2 SUKHBANT SINGH Digitally signed by SUKHBANT SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=71978f9c61bfde0ba69967c787b1764ea7bc7dd12 9a8a6380d49b1885e628615, postalCode=263001, st=UTTARAKHAND, serialNumber=2D8B71B8D8E345F6B7F95B1DD4FB4BEBD2 B7D72C42261361AED33172F152148D, cn=SUKHBANT SINGH Date: 2026.05.06 16:28:56 +05'30'