UKHC010120392026 2026:UHC:5955-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. 570 of 2026 17th July, 2026 M/s Redic Labs GSTIN -----Petitioner Versus Assistant Commissioner ----Respondent ---------------------------------------------------------------------- Presence:- Mr. Tushar Prajapati, learned counsel for the petitioner through V.C. Mr. Tanmay Tiwari, learned counsel holding brief of Mr. Shobhit Saharia, learned counsel for the respondent. ---------------------------------------------------------------------- JUDGMENT : (per Mr. Manoj Kumar Gupta C. J.) 1. The challenge in the instant Writ Petition is to an order dated 03.01.2025, passed under Section 74 of CGST Act. 2. Learned counsel for the petitioner conceding that an appeal would lie against the said order, prays for withdrawal of the writ petition with liberty to the petitioner to avail remedy of appeal. 3. Having regard to the prayer made, the Writ Petition is dismissed with liberty to the petitioner to avail the remedy of appeal, if so advised. 4. Pending application, if any, also stands disposed of. (MANOJ KUMAR GUPTA, C. J.) (SUBHASH UPADHYAY, J.) Dated: 17.07.2026 KKS/PP 1