Authority: Uttarakhand High Court, Hon'ble Manoj Kumar Tiwari, J.

Order Date: 2026 (date not explicitly stated in the excerpt)

Case Overview

  • Parties: M/s Surya Process Food Pvt Ltd (Petitioner) vs State of Uttarakhand & Ors. (Respondents).
  • Citation: A recovery citation was issued against the petitioner on 24‑12‑2025 for a sum of ₹59,96,230 as cess and an equal amount as penalty, under the Uttarakhand Building and Other Construction Workers Welfare Cess Act, 1996.
  • Respondent Argument: Counsel for the State asserted that the petitioner has a remedy under Section 11 of the aforesaid Act, rendering the writ petition non‑maintainable.
  • Petitioner Argument: Counsel for the petitioner did not dispute the remedy claim but contended that the appeal is time‑barred, as the limitation period provided under the Act is only 30 days.
  • Counsel Appearances: Mr. Ashish Joshi (Advocate for petitioner), Mr. N.K. Papnai (Standing Counsel for the State), and Mr. Hari Mohan Bhatia (Advocate for respondent No. 2) were listed.

Topics: Cess Recovery, Tax Litigation