2026:UHC:3264-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY WRIT PETITION (M/B) NO. 218 OF 2026 29TH APRIL, 2026 Singh Dhaba and Restaurant …… Petitioner Versus Commissioner, State Tax & another …… Respondents Counsel for the petitioner : Mr. Tarun Pande and Mr. Ashish Agarwal, learned counsel Counsel for the respondents : Ms. Puja Banga, learned Standing Counsel for the State through video conferencing The Court made the following: JUDGMENT: (per Sri Manoj Kumar Gupta, C.J.) 1) The present writ petition is directed against the order dated 10.08.2020, passed by respondent No. 2, and the summary of order in form GST DRC-07 dated 11.08.2020. 2) Undoubtedly, an appeal lies against the said order under Section 107 of the Act, which remedy has not been availed by the petitioner and he has permitted the order to attain finality. Now after six years of passing of the said order we are not inclined to examine its validity under 1 2026:UHC:3264-DB Article 226 of the Constitution of India. In our considered opinion the present jurisdiction is not meant to help such litigants who sleep over their rights. 3) The writ petition is accordingly dismissed. 4) Pending application(s), if any, also stand disposed of. _______________________ MANOJ KUMAR GUPTA, C.J. _________________ SUBHASH UPADHYAY, J. Dt: 29TH APRIL, 2026 Negi 2 HIMANS HU NEGI Digitally signed by HIMANSHU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13aaf116 e73351fdaf6878326386908a7f90d5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC51A72 2A6BC552D470EB4FD2F88DDF7C18DB2A1524 A4D, cn=HIMANSHU NEGI Date: 2026.04.30 11:01:44 +05'30'