2026:UHC:4881-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY WRIT PETITION (M/B) NO. 1126 OF 2025 16TH JUNE, 2026 M/s Ravinder Singh Gariya …… Petitioner Versus Asstt. Commissioner SGST & another …… Respondents Counsel for the petitioner : Dr. Govind Singh Latwal, learned counsel Counsel for the respondents : Ms. Puja Banga, learned Standing Counsel for the State / revenue The Court made the following: JUDGMENT: 1) The present writ petition has been filed assailing the order in original dated 16.04.2025, passed by respondent No. 1, and for a direction to the said respondent to allow the request of the petitioner for rectification of the said order. The case of the petitioner is that he had deposited the tax due through DRC-03 on 27.12.2022, but the same has not been taken into consideration, while passing the impugned order. 2) The Revenue has filed counter-affidavit and, in paragraph 7 of thereof it is admitted that the amount in question was deposited by the petitioner on 27.12.2022, but it 1 2026:UHC:4881-DB is stated that due to technical error in the portal it was not being reflected. It is stated that the demand can be rectified under Section 161 of the Uttarakhand State Goods and Services Tax Act. 3) In view of the stand taken by the Revenue, we permit the petitioner to make application for rectification along with true attested copy of the instant order and, in the event any such application is filed, the respondent is directed to carry out rectification keeping in mind the fact that the petitioner had already deposited the amount towards tax demanded by the impugned order on 27.12.2022. 4) Pending application(s), if any, also stand disposed of. ______________________ MANOJ KUMAR GUPTA, C.J. _________________ SUBHASH UPADHYAY, J. Dt: 16TH JUNE, 2026 Negi 2 HIMANS HU NEGI Digitally signed by HIMANSHU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13aaf1 16e73351fdaf6878326386908a7f90d5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC51 A722A6BC552D470EB4FD2F88DDF7C18DB 2A1524A4D, cn=HIMANSHU NEGI Date: 2026.06.17 10:41:53 +05'30'