2025:UHC:8557-DB HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE MR. G. NARENDAR AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY 23RD SEPTEMBER, 2025 WRIT PETITION (M/S) NO. 512 OF 2024 Ram Singh Jamnal …...Petitioner. Versus Deputy Commissioner, State Goods & Service Tax & others ….Respondents. Counsel for the Petitioner : Mr. Tarun Pande, learned counsel. Counsel for the State : Ms. Puja Banga, learned Brief Holder. Counsel for the Respondent No.5 : Mr. Dharmendra Barthwal, learned counsel. JUDGMENT :(per Mr. 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 petitioners 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 was not available earlier, the case of the petitioner requires to be 1 2025:UHC:8557-DB 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 In that view of the matter, the instant Writ Petition is disposed of as withdrawn, and liberty is reserved with the petitioner to avail of the alternate remedy, subject to the petitioner filing the appeal within an outer limit of two weeks.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. 5. Pending application, if any, also stands disposed of. ________________ G. NARENDAR, C.J. ___________________ SUBHASH UPADHYAY, J. Dated: 23rd September, 2025 NISHANT 2 NISHANT KUMAR Digitally signed by NISHANT KUMAR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=ad3fcb5ca64340f5dd0a4c574afa0fd63133605ca57cdc00ec2b7462b452b326, postalCode=263001, st=UTTARAKHAND, serialNumber=7E81318F3B1BE7EAAC9370185F7C9C20892BC63A055CFD196169056048 7E670C, cn=NISHANT KUMAR Date: 2025.09.25 14:48:13 +05'30'