High CourtsDivision Bench

MS Shivtara Developers vs State Of Uttarakhand And Others

Uttarakhand High Court · Decided on 22 May 2026 · Citation: (2026) 05 UK CK 1173

HON’BLE JUDGES
Manoj Kumar Gupta, CJ · Subhash Upadhyay, J
ACTS & SECTIONS REFERRED
Uttarakhand Goods And Services Tax Act, 2017 — Section 73, 107
RESULT
Disposed Of
CASE NUMBER
Writ Petition (M/B) No. 390 Of 2026
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Judgment

5 paragraphs · 91 words

Manoj Kumar Gupta, CJ

1.

The present writ petition has been filed assailing the order dated 17.07.2025, passed by respondent no. 3, under Sections 73 of the UKSGST Act.

2.

As a statutory remedy of appeal is available to the petitioner under Section 107 of the UKSGST Act, therefore, we are not inclined to examine the challenge bypassing the remedy available under law.

3.

The writ petition is dismissed with liberty to the petitioner to avail the said remedy, if so advised.

4.

Pending application, if any, also stands disposed of.