2026:UHC:4317-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY Writ Petition (M/B) No.433 of 2026 30th May, 2026 M/s Devendra Construction -----Petitioner Versus Deputy Commissioner ----Respondent ----------------------------------------------------------------- Presence:- Mr. Tapan Singh, learned counsel for the petitioner. Ms. Puja Banga, learned Standing Counsel for the State of Uttarakhand/ respondent through V.C. ----------------------------------------------------------------- JUDGMENT : (per Mr. Manoj Kumar Gupta C. J.) 1. Heard learned counsel for the parties. 2. The instant writ petition is directed against the order dated 08.07.2025 passed against the petitioner under Section 74 of UKGST Act. 3. The petitioner has alternative statutory remedy of appeal under Section 107 of the Act and, therefore, we are not inclined to examine the challenge in the writ petition and thereby permit the petitioner to bypass the statutory remedy. 4. Accordingly, the writ petition is dismissed. 5. Pending application, if any, also stands disposed of. (MANOJ KUMAR GUPTA, C. J.) (SUBHASH UPADHYAY, J.) Dated: 30.05.2026 SS 1 SUKHBANT SINGH Digitally signed by SUKHBANT SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=71978f9c61bfde0ba69967c787b1764ea7bc7dd129a8a 6380d49b1885e628615, postalCode=263001, st=UTTARAKHAND, serialNumber=2D8B71B8D8E345F6B7F95B1DD4FB4BEBD2B7D7 2C42261361AED33172F152148D, cn=SUKHBANT SINGH Date: 2026.06.01 14:46:54 +05'30'