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 WPMS No. 3273/2023 & WPMS No. 1101/2023. : Mr. Rohit Arora, learned counsel. Counsel for the petitioners in WPMS Nos. 757/2023, 768/2023, 769/2023, 774/2023 & 2115/2023. : Mr. Tarun Pande, learned counsel. 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 In that view of the matter, the instant Writ Petitions are disposed of as withdrawn, and liberty is reserved with the petitioners to avail of the alternate remedy, subject to the petitioners filing the appeal within an outer limit of two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. 3 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 4 RAHUL PRAJAPATI Digitally signed by RAHUL PRAJAPATI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=aa4fa3bee6691397758b14516ed3e66 e61bf4c848741983ed8c39e4145cf1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8A1 92FCAD15C390A1AAD7B39857D2540AE4C28 A4898, cn=RAHUL PRAJAPATI Date: 2025.07.31 11:26:56 +05'30'