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Judgment
6 paragraphs · 198 words1) 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 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.