Abdulla Trading Company vs Commissioner Uttarakhand State Goods &
2025 Latest Caselaw 1372 UK

Uttarakhand High Court

Abdulla Trading Company vs Commissioner Uttarakhand State Goods & on 29 July, 2025

                                                          2025:UHC:6617-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. 3608 OF 2023

Abdulla Trading Company.
                                                              ...Petitioner
                                  Versus

Commissioner Uttarakhand State Goods &
Services Tax Commissionerate & another.
                                                          ...Respondents
Counsel for the petitioner.        :   Mr. Tarun Pande, learned counsel.

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

JUDGMENT :

(per Sri G. Narendar, C.J.)

Learned counsels on both sides submit that

the instant Writ Petition was 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 counsel for the

petitioner seeks leave to withdraw the instant Writ

Petition, 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

2025:UHC:6617-DB

was not available earlier, the case of the petitioner

requires to be considered accordingly.

3. In that view of the matter, the instant Writ

Petition is disposed of as withdrawn, and liberty is

reserved with the petitioner to avail of the alternate

remedy, subject to the petitioner 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 appeal preferred by the petitioner shall not be

rejected on the short ground of being belated.

4. The Writ Petition stands 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=aa4fa3bee6691397758b14516ed3e 66e61bf4c848741983ed8c39e4145cf1dab,

PRAJAPATI postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8A 192FCAD15C390A1AAD7B39857D2540AE4C 28A4898, cn=RAHUL PRAJAPATI Date: 2025.07.31 11:27:19 +05'30'