UKHC010115812026 2026:UHC:5894-DB HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE SHRI SUBHASH UPADHYAY 23rd July, 2026 WRIT PETITION (M/B) NO.559 of 2026 M/s Akhand Enterprises Private Ltd. ------Petitioner Versus The Deputy Commissioner and Others ----Respondents Presence:- Mr. Harsh Ojha, learned counsel through V.C. along with Mr. Kanti Ram Sharma, learned counsel holding brief of Mr. Manoj Joshi, learned counsel for the petitioner. Ms. Pooja Banga, learned Standing Counsel for the State through V.C. Mr. I.D. Paliwal, learned Standing Counsel for the Union of India. ------------------------------------------------------------------------------- JUDGMENT: (per Manoj Kumar Gupta, C.J.) 1. The present writ petition has been filed for the following relief:- “i. Issuance of a writ, order or direction in the nature of certiorari, quashing the impugned Recovery Order dated 18.06.2025 in Form DRC-18 issued under Section 79(1)(c) of the GST Act, through Revenue Authority, for the Assessment Years 2017-2018, 2018-2019, 2019-2020, and 2020-2021, against M/s Akhand Enterprises Private Limited (GSTIN:09AADCA6394B2ZP), in respect of an alleged tax liability of M/s Kama Metal & Alloys Pvt. Ltd., GSTIN No. 05AACCK4069Q1Z2) passed by the Deputy Commissioner, Roorkee, Haridwar, District Haridwar, involving a demand of Rs. 72,40,15,618/- (Rupees Seventy-Two Crore Forty Lakh Fifteen Thousand Six Hundred Eighteen Only), whereby Respondent no.1 is seeking recovery through a third- party recovery process. (Containing Annexure No. 5 page no.56 to 60 to this writ petition).” 2. Mr. Harsh Ojha, learned counsel appearing for the petitioner states that the respondents are not 1 UKHC010115812026 2026:UHC:5894-DB proceeding on basis of the impugned recovery proceedings, therefore, he is not pressing the writ petition. 3. Accordingly, the writ petition is dismissed as not pressed. 4. Pending application, if any, also stand(s) disposed of. (MANOJ KUMAR GUPTA, C.J.) (SUBHASH UPADHYAY, J.) Dated: 23.07.2026 KKS/PP 2