2026 (6) TMI 837

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....ARI, AND HON'BLE SIDDHARTHA SAH, JJ. For the Petitioners: Mr. Tarun Pande, Learned Counsel. For the State of Uttarakhand: Ms. Puja Banga, learned Brief Holder. ORDER 1. Mr. Tarun Pande, learned counsel for the petitioners. 2. Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand. 3. Since common questions of fact and law are involved in these petitions, therefore, the....

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.....2024 (Annexure-7); (iii) Issue a writ, order in the nature of certiorari to quash the Recovery Notice/Bank Attachment Order in Form GST DRC-13 dated 06.08.2025 (Annexure-8); (iv) Issue a writ, order, or direction in the nature of mandamus commanding the Respondents to lift the attachment on the Petitioner's bank account. (v) Issue a writ, order or direction in the natur....

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....nt. Thus, he submits that these writ petitions can be decided in terms of judgment dated 12.02.2026 rendered in WPMB No. 1065 of 2025. 6. Learned State Counsel submits that in case, the writ petition is decided in terms of judgment rendered in WPMB No. 1065 of 2025, then the Competent Authority be permitted to start the proceedings from the stage of show cause notice, which was issued to the pe....