2026:UHC:4555 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMS/1723/2026 Hon’ble Manoj Kumar Tiwari, J. Mr. B.S. Koranga, Advocate, holding brief of Mr. Vikas Kumar Guglani, Advocate for the petitioner. 2. Mr. Yogesh Pandey, Deputy Advocate General with Ms. Swati Verma & Mr. P.S. Bisht, Brief Holder for the State of Uttarakhand. 3. By means of this writ petition, petitioner has sought the following reliefs:- “i) Issue a writ, order or direction in the nature of certiorari quashing the impugned notice dated 05/06/2025 passed by respondent no. 4 as well as recovery citation dated 30/07/2025 issued by respondent no. 6 (Annexure No. 2 and 3 of this writ petition) (Page No. 13 to 17 to this writ petition). ii) Issue a writ, order or direction in the nature of mandamus commanding the respondents to hear the appeal of the petitioner without insisting on the condition of pre-deposit of 25 percent of the disputed amount.” 4. Learned State Counsel submits that petitioner admits in para no. 10 of the writ petition that he has approached Excise Commissioner by filing an appeal. He submits that petitioner’s appeal is still pending as per reading of the writ petition. He, however, submits that petitioner can make prayer for waiver of the condition of pre-deposit of 25% of the disputed amount. 2026:UHC:4555 5. Learned counsel for the petitioner submits that petitioner has already moved application, seeking exemption of condition of pre-deposit. 6. Accordingly, the writ petition is disposed of with direction to the Excise Commissioner to consider petitioner’s application seeking waiver from the condition of pre-deposit, as per law, within ten days from presentation of certified copy of this order. (Manoj Kumar Tiwari, J.) 08.06.2026 Navin