2026:UHC:3682 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMS No.3180 of 2025 Hon'ble Pankaj Purohit, J. Mr. Bhupesh Kandpal, learned Counsel for petitioner. 2. Mr. Tarun Lakhera, learned B.H. for the State. 3. This writ petition is directed against the order dated 04.04.2025 (Annexure No.6) passed by the Joint Commissioner in Appeal No.159 of 2024 Maa Sheetla v. Commissioner (First Appeal u/s 51 of the Uttarakhand VAT Act, 2005), and order dated 18.01.2024 (Annexure No.2) passed by the Deputy Commissioner under Section 25(7) of the Act as well as order dated 27.05.2024 passed by respondent no.2 under Section 25(7) r/w Section 31 of the aforesaid Act. 4. Learned Counsel for the petitioner submits that Writ Petition (M/S) No.2660 of 2024 (Maa Sheetla Distributors Pvt. Ltd. V. State and another) was disposed of by this Court on 11.12.2024 in terms of order dated 19.10.2022 passed in WPMS No.2577 of 2022 and batch, whereby petitioner was permitted to file appeal before the Appellate Authority within two weeks from the date of order i.e. 11.12.2024. 5. Petitioner, accordingly, filed the appeal under Section 51(1) of the Uttarakhand VAT Act, 2005. The said appeal came to be dismissed by order dated 04.04.2025, which was received by the petitioner on 07.05.2025, passed by the Joint Commissioner in Appeal No.159 of 2024. The 2026:UHC:3682 petitioner is before this Court challenging the appellate order as well as assessment orders passed by the Assessing Authority. 6. It is the contention of petitioner that the appeal filed by the petitioner has been decided by the Joint Commissioner in absentia and, therefore, the order cannot sustain in the eyes of law. 7. Per contra, learned State Counsel submits that against the order passed by the First Appellate Authority, second appeal is maintainable u/s 53(1) of the Uttarakhand VAT Act, 2005. The grounds so raised by petitioner in this petitioner can be decided in the second appeal by the appellate authority. 8. In such view of the matter, this Court is not inclined to interfere in the present matter. The writ petition is, thus dismissed. However, it shall be open to the petitioner to avail the remedy of filing second appeal before the appropriate forum in accordance with law. 9. Pending application, if any, stands disposed of. (Pankaj Purohit, J.) 14.05.2026 R.Dang