Authority: High Court of Uttarakhand, Nainital

Order Date: 15 July 2026

Case Overview

  • Petitioner: MS Cool Point filed Writ Petition (M/B) No. 576 of 2026 against State of Uttarakhand and others, seeking a mandamus directing the respondents to consider the petitioner’s reply to DRC‑1, the returns filed, tax deposited, interest and late fee for FY 2024‑25.
  • Respondents: State of Uttarakhand represented by Standing Counsel Ms. Pooja Banga.
  • Counsel for petitioner: Mr. Rohit Sagar (brief for Mr. Himanshu Pal).
  • The petitioner argued that a DRC‑1 notice had been issued for FY 2024‑25 and that it had filed the required reply along with tax, interest and late fee, and therefore required the Court’s direction to ensure consideration.
  • The State’s counsel contended that the petition was premature because any reply filed would be taken into account by the Department before the final order.

Final Outcome

  • The Court held that no direction was required, declared the writ petition wholly mis‑conceived, dismissed it, and disposed of any pending applications.

Topics: Taxation, Court Proceedings