Case Law Details

Case Name : U P Telelinks Limited Vs State of Uttarakhand (Uttarakhand High Court)
Appeal Number : WPMS No. 2912 of 2021
Date of Judgement/Order : 06/01/2022
Related Assessment Year :

U P Telelinks Limited Vs State of Uttarakhand (Uttarakhand High Court)

Shri Akash Deep Singh, learned counsel for the petitioner.

Shri Pradeep Joshi, learned Standing Counsel for the State of Uttarakhand / respondent no. 1 and 2.

Shri V.K. Kaparwan, learned Standing Counsel for the Union of India / respondent no.

3. There is no need to issue formal notice to the respondents, as their counsel have already put their appearance on their behalf. They have also received the copy of the brief.

In this writ petition, the petitioner has prayed to issue a writ of Certiorari quashing the impugned order dated 25.10.2021 and also to issue a writ of Mandamus commanding the respondent not. 2 not to take any action against the petitioner regarding the impugned order.

HC stays rigour of paragraph 8 of Circular No. 125-44-2019-GST dated 18.11.2019

Learned counsel for the petitioner has made elaborate arguments. He has drawn our attention to the order dated 21.01.2020 passed by the Division Bench of the Delhi High Court in W.P. (C) No. 627 of 2020 (M/s Pitambra Books Pvt. Ltd Vs. Union of India and others) wherein the following order has been passed:

“13. Having regard to the aforenoted circumstances, till the next date of hearing, we stay the rigour of paragraph 8 of the Circular No. 125/44//2019-GST dated 18.11.2019 and also direct the respondents to either open the online portal so as to enable the petitioner to file tax refund electronically, or to accept the same manually within four weeks from today.”

In that view of the matter, in the interregnum, it is directed that till the next date of hearing, we stay the effect and operation of impugned order dated 25.10.2021 and the rigour of paragraph 8 of the Circular No. 125/44/19-GST dated 18.11.2019.

List on 10.03.2022.

Stay application no. 1 of 2021 stands disposed of accordingly.

Download Judgment/Order

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