M/S Action Construction Equipment ... vs State Tax Officer And Others
2026 Latest Caselaw 828 UK

Uttarakhand High Court

M/S Action Construction Equipment ... vs State Tax Officer And Others on 9 February, 2026

                                                                2026:UHC:697-DB


      IN THE HIGH COURT OF UTTARAKHAND
                 AT NAINITAL
     HON'BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA
                           AND
          HON'BLE SRI JUSTICE SUBHASH UPADHYAY
                             09TH FEBRUARY, 2026
            WRIT PETITION (MB) No. 69 OF 2026

M/s Action Construction Equipment Limited                      .....Petitioner
                          Versus
State Tax Officer and others.                                 ...Respondents
Counsel for the petitioner         :   Sri Rohit Arora, learned counsel.

Counsel for the respondents        :   Ms. Puja Banga, learned Brief Holder
                                       for the State of Uttarakhand.



ORDER:

The present petition has been filed for the following

reliefs:

"a. Issue a writ, order or direction, in the nature of certiorari quashing the Impugned Order along with its Summary bearing reference no. ZD050126021473V both dated 31.01.2026 (Annexure 1);

b. Issue a writ, order or direction, in the nature of certiorari, quashing the whole proceedings conducted by the Respondent under section 130 of the UKGST Act; c. Issue a writ, order or direction in the nature of mandamus directing the Respondent No. 2 to forthwith release the goods (Motor Grader) and the conveyance (Vehicle No. HR38X/2443) detained in pursuance of the impugned proceedings;

d. During the pendency of the present writ petition, stay the operation and effect of the Impugned Order dated 31.01.2026 and direct the provisional release of the goods and conveyance on such terms as this Hon'ble Court may deem fit;"

2. Sri Rohit Arora, learned counsel for the petitioner, after

making brief submissions, concedes that the impugned order is an

appealable order under the Statute. He, therefore, prays for

2026:UHC:697-DB

withdrawal of the writ petition with liberty to avail the remedy of

Appeal.

3. Accordingly, the Writ Petition is disposed of as

withdrawn with liberty to the petitioner to avail the alternative

remedy of Appeal.

4. Pending application, if any, also stands disposed of.

___________________ Manoj Kumar Gupta, C.J.

___________________ SUBHASH UPADHYAY, J.

Dt: 09th February, 2026 Rathour

PRAVINDRA

DN: c=IN, o=HIGH COURT OF UTTARAKHAND,

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SINGH eb1097d17dbb53d481cabd25946eed, postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A40CC6

RATHOUR 179B8E010331BA695239171F906FD5C45C4E8, cn=PRAVINDRA SINGH RATHOUR Date: 2026.02.10 11:57:22 +05'30'