2026:UHC:4676-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. 492 OF 2026 11TH JUNE, 2026 M/s Kundan Singh …… Petitioner Versus State of Uttarakhand & others …… Respondents Counsel for the petitioner : Mr. Pooran Singh Rawat, learned counsel through video conferencing Counsel for the respondents : Ms. Puja Banga, learned Standing Counsel for the State The Court made the following: JUDGMENT: 1) The present writ petition has been filed praying for the following relief : “Issue a writ of certiorari quashing the impugned order dated 24.09.2024 (Annexure No. 5, Page No. 33-37) for the financial year 2022-23, impugned order dated 19.02.2025 (Annexure No. 6, Page No. 38-43) for the financial year 2023-24 and rejection order for the financial year 2022-23 (Annexure No. 9, Page No. 49-50) and rejection order dated 1 2026:UHC:4676-DB 30.10.2025 (Annexure No. 10, Page No. 51-52) for the financial year 2023-24 pased by State Tax Officer, Almora Sector-1, Haldwani, Uttarakhand.” 2) Learned counsel for the petitioner fairly concedes that the petitioner has alternative remedy of filing appeal under Section 107 of the Act. He, therefore, prays for withdrawal of the writ petition with liberty to the petitioner to avail the said remedy. 3) Learned counsel for the Revenue has no objection to the same. She states that even GST registration of the petitioner firm has been cancelled. 4) Be that as it may, since the petitioner is seeking liberty to avail the alternative remedy, the writ petition is dismissed with the aforesaid remedy reserved in favour of the petitioner. 5) Pending application(s), if any, also stand disposed of. _______________________ MANOJ KUMAR GUPTA, C.J. _________________ SUBHASH UPADHYAY, J. Dt: 11TH JUNE, 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=bb3b60774012c1ef1dae20d13aaf 116e73351fdaf6878326386908a7f90d5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC51 A722A6BC552D470EB4FD2F88DDF7C18DB 2A1524A4D, cn=HIMANSHU NEGI Date: 2026.06.12 10:59:26 +05'30'