2026:UHC:726-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.893 of 2025 10 February, 2026 M/s Yug Infrastructures Private Limited -----Petitioner Versus The Assistant Commissioner, State Tax Department, Rishikesh, Dehradun ----Respondent ---------------------------------------------------------------------- Presence:- Mr. Bhupesh Kandpal, learned counsel for the petitioner. Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand. ---------------------------------------------------------------------- ORDER: 1. The petitioner has prayed for quashing of an order dated 22.08.2024 passed by Assistant Commissioner, State Tax Department, Sector-2 Rishikesh, District Dehradun in exercise of power under Section 73(9) of the Central / Uttarakhand Goods and Services Tax Act, 2017 in relation to the financial year 2019-20. 2. The order is appellable under Section 107 of the Act and, therefore, we are not inclined to examine its validity without the petitioner having availed the statutory remedy. 1 2026:UHC:726-DB 3. The writ petition is, accordingly, disposed of with liberty to the petitioner to avail the statutory remedy of appeal. 4. Pending application, if any, also stands disposed of. (MANOJ KUMAR GUPTA, C. J.) (SUBHASH UPADHYAY, J.) Dated: 10.02.2026 SS 2