SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS S1- 1(5) WPMS No.2146 of 2025 Hon’ble Ravindra Maithani, J. Mr. Bhupesh Kandpal, Advocate for the petitioner. Mr. C.S. Rawat, learned Chief Standing Counsel with Mr. Tarun Lakhera and Mr. Mohit Maulkhi, Brief Holder for the State. The challenge in this petition is made to the order(s) passed under the provisions of the Uttarakhand Value Added Tax Act, 2005 (“the Act”). Heard learned counsel for the parties and perused the record. At the very outset, the Court wanted to know from learned counsel for the petitioner as to why the writ petition may be entertained in view of the alternate statutory efficacious remedy under Section 51 of the Act? To it, learned counsel for the petitioner submits that the petitioner may be given five days’ time to approach the appellate authority, and till then, the respondents may be restrained to take any coercive action. Learned C.S.C. submits that the petitioner is in the tendency of not appearing in the proceedings before the Assessment Officer or in the appeal, and he is not depositing the tax amount. He further submits that if the petitioner intends to approach the appellate authority under Section 51 of the Act, the impugned order shall not be enforced till 29.07.2025. He also submits that in case the petitioner fails to obtain any stay order, the respondent-department shall be at liberty to proceed against him post 29.07.2025. The Court takes on record the statement given by learned C.S.C. Since there is an alternate efficacious remedy in terms of filing an appeal under Section 51 of the Act, the writ petition may not be entertained and it stands disposed of, accordingly. However, till 29.07.2025, no coercive action shall be taken against the petitioner. In case the petitioner fails to produce any stay order on that date, the respondents- authority shall be at liberty to proceed against the petitioner, in accordance with law. The Court requests learned C.S.C. to convey this order to the respondents- authority, today itself. (Ravindra Maithani J.) 22.07.2025 RV