2026:UHC:3912-DB 1 I N THE HI GH COURT OF UTTARAKHAND AT NAI NI TAL HON’BLE THE CHI EF JUSTI CE SRI MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTI CE SUBHASH UPADHYAY 2 0 t h May, 2 0 2 6 W RI T PETI TI ON ( M/ B) No. 3 34 OF 2 0 2 6 M/ s R N Die Castings …….Petitioner Versus Additional Commissioner, Central Goods and Services Tax and others. …Respondents Counsel for the petitioner : Sri Rohit Arora, learned counsel. Counsel for the respondents : Sri Shobhit Saharia, learned counsel for the respondents. ORDER : 1. The present writ petition has been filed praying for the following reliefs: “a. issue a writ, order or direction, in the nature of declaration declaring Section 16(2)(b), CGST Act, 2017 being arbitrary, unreasonable and violative of Article 14, 19(1)(g), 265 and 300A of the Constitution of India. b. Alternatively, reading down section 16(2)(b), CGST Act to the extent that the said section does not mandate Toll Receipt as an essential document to provide the receipt of the goods and supplies received from a supplier whose GST Registration is cancelled retrospectively after making the supply, will be considered valid as per Section 16(2)(b), CGST Act. c. Issue a writ, order or direction, in the nature of certiorari quashing the impugned Order-in-Original bearing no. 84/ CGST/ ADC/ DDN/ 2026 issued by the Respondent under section 74 of the GST Act, 2017 along with Summary of Order vide FORM GST DRC-07 bearing reference no. ZD050326017177L both dated 30/ 03/ 2026 (ANNEXURE-2) (Page No. 63 to 134); d. Issue a writ, order or direction, in the nature of certiorari quashing no. the Show Cause Notice bearing 93/ AE/ CGST/ DDN/ 2025 under section 74, GST Act 2017 were issued along with FORM GST DRC-01 bearing reference no.ZD0506250211280 dated 28/ 06/ 2025 (ANNEXURE-6) (Page No. 151 To 155); e. Alternatively, Issue a writ, order or direction, in the nature of mandamus directing the Respondent to consider the case of the Petitioner afresh; f. Issue a writ, order or direction, in the nature of mandamus directing the Respondent to restrain from taking any coercive action against the Petitioner in regard to the impugned Order-in- Original bearing no. 84/ CGST/ ADC/ DDN/ 2026 issued by the Respondent under section 74 of the GST Act, 2017 along with Summary of Order vide FORM GST DRC-07 bearing reference no. ZD050326017177L how? both dated 30/ 03/ 2026 (ANNEXURE-2) 2026:UHC:3912-DB 2 (Page No. 63 To 134.) and Show Cause Notice bearing no. 93/ AE/ CGST/ DDN/ 2025 under section 74, GST Act 2017 were issued along with FORM GST DRC-01 bearing reference no.ZD0506250211280 dated 28/ 06/ 2025 (ANNEXURE-6) (Page No. 151 TO I55); g. Issue any other writ, order or direction and/ or allow any other consequential relief as expedient in law, on the facts and circumstances of the case.” 2. Learned counsel for the petitioner, after making submissions at some length, very fairly concedes that the issue essentially relates to the interpretation of the provision and not its vires and, therefore, prays for withdrawal of the writ petition, with liberty to the petitioner to avail the statutory remedy of appeal. 3. Accordingly, the writ petition is dismissed as withdrawn with liberty to the petitioner to avail the statutory remedy of appeal, if so advised. 4. Pending application, if any, also stands dismissed. _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ MANOJ KUMAR GUPTA, C.J. _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ SUBHASH UPADHYAY, J. Dt: 20th May, 2026 Rathour PRAVINDRA SINGH RATHOUR Digitally signed by PRAVINDRA SINGH RATHOUR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=23699ccc2fd40ad81b6fd13323779d9e3aeb1 097d17dbb53d481cabd25946eed, postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A40CC6179 B8E010331BA695239171F906FD5C45C4E8, cn=PRAVINDRA SINGH RATHOUR Date: 2026.05.21 15:08:43 +05'30'