2026:UHC:699-DB 1 IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY 09TH FEBRUARY, 2026 WRIT PETITION (MB) No. 68 OF 2026 M/s Action Construction Equipment Limited …..Petitioner Versus State Tax Officer and others. …Respondents Counsel for the petitioner : Sri Rohit Arora, learned counsel. Counsel for the respondents : Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand. ORDER : The present petition has been filed for the following reliefs: “a. Issue a writ, order or direction, in the nature of certiorari quashing the Impugned Order along with its Summary bearing reference no. ZD050126021457P both dated 31.01.2026 (Annexure 1); b. Issue a writ, order or direction, in the nature of certiorari, quashing the whole proceedings conducted by the Respondent under section 130 of the UKGST Act; c. Issue a writ, order or direction in the nature of mandamus directing the Respondent No. 1 to forthwith release the goods (Motor Grader) and the conveyance (Vehicle No. HR38Z/0934) detained in pursuance of the impugned proceedings; d. During the pendency of the present writ petition, stay the operation and effect of the Impugned Order dated 31.01.2026 and direct the provisional release of the goods and conveyance on such terms as this Hon’ble Court may deem fit;” 2. Sri Rohit Arora, learned counsel for the petitioner, after making brief submissions, concedes that the impugned order is an appealable order under the Statute. He, therefore, prays for 2026:UHC:699-DB 2 withdrawal of the writ petition with liberty to avail the remedy of Appeal. 3. Accordingly, the Writ Petition is disposed of as withdrawn with liberty to the petitioner to avail the alternative remedy of Appeal. 4. Pending application, if any, also stands disposed of. ___________________ Manoj Kumar Gupta, C.J. ___________________ SUBHASH UPADHYAY, J. Dt: 09th February, 2026 Rathour PRAVINDRA SINGH RATHOUR Digitally signed by PRAVINDRA SINGH RATHOUR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=23699ccc2fd40ad81b6fd13323779d9e3aeb10 97d17dbb53d481cabd25946eed, postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A40CC6179B 8E010331BA695239171F906FD5C45C4E8, cn=PRAVINDRA SINGH RATHOUR Date: 2026.02.10 11:56:28 +05'30'