Ms Shree Kanhaiya Ji Concast Private Limited v. Union of India

2026:UHC:3463-DB

I N THE HI GH COURT OF UTTARAKHAND AT NAI NI TAL

HON'BLE THE CHI EF JUSTI CE SHRI MANOJ KUMAR GUPTA AND HON'BLE SHRI JUSTI CE SUBHASH UPADHYAY

0 7 TH MAY, 2 0 2 6

W RI T PETI TI ON ( M/ B) No. 3 13 OF 2 0 2 6

M/ s Shree Kanhaiya Ji Concast Private Limited.

…Petitioner Versus

Union of India and others.

…Respondent

Counsel for the petitioner.

: Mr. Rohit Arora, learned counsel.

Counsel for respondent no. 1. : Mr. Manoj Kumar, learned CGSC for the Union of India.

Counsel for respondent nos. 2 &

¶3: Mr. Shobhit Saharia, learned counsel. JUDGMENT : (per Sh r i Man oj Ku m ar Gu p t a, C.J.)

1.

The following prayers have been made in the present Writ Petition : - "i) Issue a Writ of Certiorari, order or direction of appropriate nature thereby to set aside the Impugned Order dated 28.12.2025 confirming demand of tax amounting Rs. 13,22,03,835 along with interest and penalty under Section 50 and 74 of the CGST Act Annexure-1 (Page No.19 to 87),

ii) Issue a Writ, Order or direction in the Nature of Mandamus directing the Respondents to restrain from taking any coercive action in regard to the Impugned Order dated 28.12.2025 confirming demand of tax amounting Rs.13,22,03,835 along with interest and penalty under Section 50 and 74 of the CGST Act Annexure-1 (Page No.19. to 87),

iii) Issue a Writ, Order or direction in the Nature of Mandamus directing the Respondent No. 3 to return/ release the documents seized during the Search dated dated 20.1.2023; "

2.

In respect of prayer nos. 1 & 2, admittedly, the petitioner has alternative statutory remedy and, therefore, we are not inclined to examine the said reliefs. As prayed by

2026:UHC:3463-DB

learned counsel for the petitioner, he is permitted to seek the statutory remedy in respect thereof.

3.

In respect of prayer no. 3, Mr. Shobhit Saharia, learned counsel for the Revenue states that the Department is ready to furnish copies of relevant documents seized from the petitioner during Search dated 20.01.2023, in case any application is filed by the petitioner in this behalf.

4.

Having regard to the stand taken, the Writ Petition is disposed of, with liberty to the petitioner to move appropriate application for being provided with copies of the documents needed by the petitioner, and which were seized during Search dated 20.01.2023. In the event any such application is filed, the respondent-department shall ensure that copies of the documents are furnished to the petitioner positively within next two weeks.

5.

All pending applications stand disposed of accordingly.

_ _ _ __ _ _ _ _ _ MANOJ KUMAR GUPTA, C.J.

_ _ _ __ _ _ _

SUBHASH UPADHYAY, J.

Dt: 07th May, 2026 Rahul

RAHUL PRAJAPA TI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND,

2.5.4.20=aa4fa3bee6691397758b14516e d3e66e61bf4c848741983ed8c39e4145cf 1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45B F8A192FCAD15C390A1AAD7B39857D25 40AE4C28A4898, cn=RAHUL PRAJAPATI Date: 2026.05.07 16:33:40 +05'30'