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2026 DAILYLAW 5667 (UTT)

MS BROADSTAR FOODS INDIA PVT LTD v. PRINCIPAL COMMISSIONER

WPMS/654/2026 · 2026-05-20

Manoj Kumar Tiwari

body2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

2026:UHC:3911 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 W PMS/ 6 5 4 / 2 0 2 6 Hon ’ble Man oj Ku m ar Tiw ar i, J. Mr. Manindra Singh Bhandari, Advocate for the petitioner. 2. Ms. Riddhi Joshi, Advocate, holding brief of Mr. Shobhit Saharia, Advocate for the respondents. 3. By means of this writ petition, petitioner has sought the following reliefs: - “(i) I ssue a writ, order or direction in the nature of Certiorari to call for the record and to quash/ set aside the impugned Order of Seizure, dated 28.02.2026 passed by the Respondent No. 02 under section 24(2) of 'The HSNS CESS Act, 2025', whereby the Respondent No. 02 has seized 02 Pouch Packaging Machine of the Petitioner Company. (Annexure No. 11 to the writ petition). (ii) Issue a writ, order or direction in the nature of Certiorari to call for the record and to quash/ set aside the impugned Order of Prohibition, dated 28.02.2026, passed by the Respondent No. 02 under section 24(3) of 'The HSNS CESS Act, 2025', whereby the Respondent No. 02 was pleased to direct the Petitioner not to cause with to remove, part with, or otherwise deal with the Goods/ the Seized Article/ 02 Pouch Packaging Machine, except without the previous permission of the Respondent No. 02. (Annexure No. 12 to the writ petition). (iii) Issue a writ, order or direction in the nature of Mandamus directing the Respondents to consider and decide the Application/ Representation submitted by the petitioner, dated 02.03.2026 within a stipulated period. (Annexure No. 14 to the writ petition).” 2026:UHC:3911 4. After arguing for a while, learned counsel appearing for the petitioner submits that he is not pressing prayer nos. 1 & 2 and the writ petition may be disposed of with a direction to the respondents to take decision on the representation submitted by petitioner on 02.03.2026. 5. The prayer made is innocuous. Accordingly, the writ petition is disposed of with a direction to respondent nos. 2 & 3 to take decision on the said representation, by passing a reasoned order, within six weeks from the date of presentation of certified copy of this order. ( Man oj Ku m ar Tiw ar i, J.) 20.05.2026 Navin NAVEEN CHANDRA Digitally signed by NAVEEN CHANDRA DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=3be23325146e76a0642bdf4943fb9046f487df006da82a131bb4e44 03d3c0a15, postalCode=263001, st=UTTARAKHAND, serialNumber=18167EEFB5CA8CFFD421A103819DA875643AF56D653D095 C6ED9A86DAAB21CE5, cn=NAVEEN CHANDRA Date: 2026.05.21 09:46:16 +05'30'