Anisa vs Assistant Commissioner & Another
2025 Latest Caselaw 1363 UK

Uttarakhand High Court

Anisa vs Assistant Commissioner & Another on 29 July, 2025

                                           2025:UHC:6619-DB


   IN THE HIGH COURT OF UTTARAKHAND
              AT NAINITAL
     HON'BLE THE CHIEF JUSTICE SRI G. NARENDAR
                        AND
          HON'BLE SRI JUSTICE ALOK MAHRA
                   29TH JULY, 2025
     WRIT PETITION (M/S) No. 3273 OF 2023

Anisa.
                                              ...Petitioner
                       Versus

Assistant Commissioner & another.
                                           ...Respondents

                        With

         WRIT PETITION (M/S) No. 757 OF 2023

M/s Nath Store.
                                              ...Petitioner
                       Versus

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

                        With

         WRIT PETITION (M/S) No. 768 OF 2023

M/s Nath Store.
                                              ...Petitioner
                       Versus

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

                        With

         WRIT PETITION (M/S) No. 769 OF 2023

M/s Nath Store.
                                              ...Petitioner
                       Versus

Commissioner, Uttarakhand State Goods

                          1
                                                           2025:UHC:6619-DB


& Services Tax Commissionerate & others.
                                                         ...Respondents

                                 With

        WRIT PETITION (M/S) No. 774 OF 2023

M/s Nath Store.
                                                              ...Petitioner
                                 Versus

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

       WRIT PETITION (M/S) No. 1101 OF 2023

Farman Ali.
                                                              ...Petitioner
                                 Versus

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

                                 With

       WRIT PETITION (M/S) No. 2115 OF 2023

Gyan Trading Company.
                                                              ...Petitioner
                                 Versus

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


Counsel for the petitioners in    :   Mr. Rohit Arora, learned counsel.
WPMS No. 3273/2023 & WPMS
No. 1101/2023.

Counsel for the petitioners in    :   Mr. Tarun Pande, learned counsel.
WPMS Nos. 757/2023, 768/2023,
769/2023,     774/2023       &
2115/2023.

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




                                      2
                                                 2025:UHC:6619-DB


COMMON JUDGMENT :

(per Sri G. Narendar, 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.

2025:UHC:6619-DB

4. The 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.

Dt: 29th July, 2025 Rahul

RAHUL DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=aa4fa3bee6691397758b14516ed3e66 e61bf4c848741983ed8c39e4145cf1dab,

PRAJAPATI postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8A1 92FCAD15C390A1AAD7B39857D2540AE4C28 A4898, cn=RAHUL PRAJAPATI Date: 2025.07.31 11:26:56 +05'30'