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 1 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 In that view of the matter, the instant Writ Petition is disposed of as withdrawn, and liberty is reserved with the petitioner to avail of the alternate remedy, subject to the petitioner filing the appeal within an outer limit of two weeks.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 2 RAHUL PRAJAPATI Digitally signed by RAHUL PRAJAPATI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=aa4fa3bee6691397758b14516ed3e 66e61bf4c848741983ed8c39e4145cf1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8A 192FCAD15C390A1AAD7B39857D2540AE4C 28A4898, cn=RAHUL PRAJAPATI Date: 2025.07.31 11:27:19 +05'30'