M/S Nath Stodre Through Proprietor v. Commissioner Uttarakhand State Goods and Services Tax

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

HON'BLE THE CHI EF JUSTI CE SRI G. NARENDAR AND HON'BLE SRI JUSTI CE ALOK MAHRA

TH29 JULY, 2025

WRI T PETI TI ON ( M/ S) No. 3273 OF 2023

Anisa. …Petitioner Versus

Assistant Commissioner & another. …Respondents

With

WRI T PETI TI ON ( M/ S) No. 757 OF 2023

M/s Nath Store. …Petitioner Versus

Commissioner, Uttarakhand State Goods & Services Tax Commissionerate & others. …Respondents

With

WRI T PETI TI ON ( M/ S) No. 768 OF 2023

M/s Nath Store. …Petitioner Versus

Commissioner, Uttarakhand State Goods & Services Tax Commissionerate & others. …Respondents

With

WRI T PETI TI ON ( M/ S) No. 769 OF 2023

M/s Nath Store. …Petitioner Versus

Commissioner, Uttarakhand State Goods

& Services Tax Commissionerate & others. …Respondents

With

W RI T PETI TI ON ( M/ S) No. 7 74 OF 2 0 2 3

M/ s Nath Store.

…Petitioner Versus

Commissioner, Uttarakhand State Goods & Services Tax Commissionerate & others. …Respondents With

W RI T PETI TI ON ( M/ S) No. 1 10 1 OF 2 0 2 3

Farman Ali.

…Petitioner Versus

Assistant Commissioner State Goods and Service Tax & another. …Respondents

With

W RI T PETI TI ON ( M/ S) No. 2 11 5 OF 2 0 2 3

Gyan Trading Company.

…Petitioner Versus

Commissioner, Uttarakhand State Goods & Services Tax Commissionerate & another. …Respondents

Counsel for the petitioners in WPMS No. 3273/ 2023 & WPMS No. 1101/ 2023.

: Mr. Rohit Arora, learned counsel.

Counsel for the petitioners in WPMS Nos. 757/ 2023, 768/ 2023, 769/ 2023, 774/ 2023 & 2115/ 2023.

: Mr. Tarun Pande, learned counsel.

Counsel for the respondents : Ms. Puja Banga, learned counsel.

COMMON JUDGMENT : (per Sr i G. Nar en dar , C.J.)

Learned counsels on both sides submit that the instant Writ Petitions were preferred on account of the fact that the Tribunal had yet to be constituted, and there was no forum available for availing of the alternate remedy of Appeal; that now the forum has been established, and, in that regard, the counsels for the petitioners seek leave to withdraw the instant Writ Petitions, with liberty to avail of the alternate remedy.

2.

The said prayer is not seriously opposed by the learned Brief Holder for the State. In that view of the matter, in view of the fact that the appellate forum was not available earlier, the case of the petitioners requires to be considered accordingly.

3.

In that view of the matter, the instant Writ Petitions are disposed of as withdrawn, and liberty is reserved with the petitioners to avail of the alternate remedy, subject to the petitioners filing the appeal within an outer limit of two weeks. If such availment of alternate remedy is made within a period of two weeks, the appeals preferred by the petitioners shall not be rejected on the short ground of being belated.

A A

¶4The Writ Petitions stand ordered accordingly. There shall be no order as to costs. As a sequel thereto, the miscellaneous petitions, if any pending, shall stand closed.

_______________ G. NARENDAR, C.J.

_____________

ALOK MAHRA, J.

thDt: 29 July, 2025 Rahul Digital y signed by RAHUL PRAJAPATI DN: c=IN, o=HIGH COURT OF UT ARAKHAND, ou=HIGH COURT OF UT ARAKHAND, RAHUL

2.5.4.20=a 4fa3be 6 91397 58b14516ed3e6 e61bf4c848741983ed8c39e4145cf1dab, postalCode=2630 1, st=UT ARAKHAND, serialNumber=303B5 C 3063D34AC45BF8A1PRAJAPATI 92FCAD15C390A1A D7B39857D2540AE4C28 A4898, cn=RAHUL PRAJAPATI Date: 2025.07.31 1 :26:56 +05'30'