IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL

THE HON’BLE CHIEF JUSTICE MR. G. NARENDAR

AND

THE HON’BLE JUSTICE MR. ALOK MAHRA Writ Petition Misc. Bench No. 668 of 2025

18 August, 2025

M/s Radha Krishna ………..Petitioner

Versus

State Of Uttarakhand and Others …….Respondents ----------------------------------------------------------------------

Presence:-

Mr. Rishab Ranghar, learned counsel for the petitioner.

Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand

through Video Conferencing.

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JUDGMENT : (per Mr. G. Narendar C. J.

Heard learned counsel for the petitioner

and learned State counsel.

2. The brief facts, necessary for disposal of the present writ petition are that, the petitioner is a registered proprietor under the Central Goods and Services Tax Act, 2017 (“CGST Act”) carrying

M/s Radhe

on business under the trade name

Krishna

. The petitioner is aggrieved by the

recovery citation dated 05.08.2025 issued by the Tehsildar under Section 79(1)(c) of the CGST Act

for recovery of an amount of ₹12,58,552/-.

3. It is not in dispute that a notice in FORM GST ASMT-10 under Section 61 of the Act was issued on 18.07.2022, pointin