Uttarakhand High Court

WPMB/252/2026 of MS NEW SHRI PRASADI LAL METAL STORE Vs STATE OF UTTARAKHAND on 20 April 2026

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SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMB/252/2026 Hon’ble Manoj Kumar Tiwari, J. Hon’ble Siddhartha Sah, J. Ms. Tanuj Talwar Shah, Advocate for the

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2026:UHC:2854-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS

WPMB/252/2026 Hon’ble Manoj Kumar Tiwari, J. Hon’ble Siddhartha Sah, J. Ms. Tanuj Talwar Shah, Advocate for the petitioners through video conferencing. Ms. Pooja Banga, Brief Holder for the State through video conferencing.

2. Petitioners have challenged order dated 22.03.2026, passed under Section 130 of GST Act.

3. Ms. Pooja Banga, learned counsel appearing for respondents, submits that petitioners have right of statutory appeal available under Section 107 of Uttarakhand GST Act.

4. Learned counsel for the petitioners do not disputes the said contention. Since petitioners have alternate remedy available to them, therefore, this Court is not inclined to entertain the writ petition.

5. The writ petition is dismissed on the ground of alternate remedy, with liberty to petitioners to approach the appropriate forum.

(Siddhartha Sah, J.) (Manoj Kumar Tiwari, J.) 20.04.2026

Mahinder/

2026:UHC:2854-DB

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