HIGH COURT OF UTTARAKHAND AT NAINITAL

THE HON’BLE CHIEF JUSTICE MR. G. NARENDAR

AND

THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY

Writ Petition (M/B) No. 487 of 2025

29^th August, 2025

M/S Suraj Enterprises -------Petitioner

Versus

Assistant Commissioner, State Tax, Rudraprayag

-----------Respondent

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Presence:-

Mr. Bhupesh Kandpal, learned counsel for the petitioner.

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

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JUDGEMENT : (per Mr. Subhash Upadhyay, J.)

The petitioner has filed this Writ Petition with

the following prayers:

(a) A writ order or direction in the nature of certiorari

quashing the impugned GST DRC 01 Notice dated 08.10.2024 (Annexure No. 4 to the Writ Petition) and imposition of penalty order dated 02.1.2025

(Annexure No. 5 to the writ petition).

(b) A writ order or direction in the nature of

mandamus permitting the petitioner to deposit the amount of Rs. 17,21,389/- as imposed by the respondents in easy installments as this Hon’ble

Court deem fit and proper.

2. The counsel for the petitioner contends that the petitioner is a registered fi