2026:UHC:2239-DB HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE SHRI SUBHASH UPADHYAY 31th March, 2026 Writ Petition (M/B) No. 175 of 2026 MS Zyrah Infratech ------Petitioner Versus The Assistant Commissioner of State Tax and another -----Respondents ---------------------------------------------------------------------- Presence:- Mr. Venkata Prasad Pasupuleti, Advocate, holding brief of Mr. Rahul Consul, learned counsel for the petitioner through V.C. Ms. Puja Banga, learned Brief Holder for the State. JUDGMENT: (per Manoj Kumar Gupta, C.J.) 1. The present petition has been filed seeking quashing of the order dated 12.11.2025 passed under Section 73 of the CGST/UGST Act, 2017. Undoubtedly, the petitioner has remedy of challenging the said order under Section 107 of the Act. Therefore, we are not inclined to pass any order and relegate the petitioner to the alternate remedy available under the statute. 2. The petition stands disposed of. 3. Pending application, if any, also stands disposed of. (MANOJ KUMAR GUPTA, C.J.) (SUBHASH UPADHYAY, J.) Dated: 31.03.2026 Kaushal 1