Kunadan Singh vs. State Of Uttarakhand
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The petitioner, M/s Kundan Singh, filed a writ petition before the Uttarakhand High Court challenging orders dated 24.09.2024 and 19.02.2025, and rejection orders dated 24.09.2024 and 30.10.2025, all passed by the State Tax Officer, Almora Sector-1, Haldwani, Uttarakhand. These orders pertained to the financial years 2022-23 and 2023-24. The petitioner sought a writ of certiorari to quash these impugned orders. The State Tax Officer is the authority whose actions are under challenge. The amount in dispute is not explicitly stated in the provided text. The procedural history involves the filing of the writ petition after the issuance of the impugned orders.
Held
The Court held that the petitioner has an alternative remedy of filing an appeal under Section 107 of the Act. Based on the petitioner's concession and prayer for withdrawal with liberty to pursue this alternative remedy, the High Court dismissed the writ petition. The Court explicitly reserved the aforesaid remedy in favour of the petitioner. The reasoning for dismissal is primarily the availability of a statutory alternative remedy, which the petitioner themselves acknowledged and wished to pursue. The Court did not delve into the merits of the impugned orders passed by the State Tax Officer. No issue was expressly left undecided, as the Court acted upon the concession made by the petitioner.
Key Issues
1. Whether the petitioner has an alternative remedy available against the impugned orders passed by the State Tax Officer, and if so, whether the writ petition is maintainable. This issue turns on the interpretation and applicability of Section 107 of the relevant Act. Petitioner's contention: The petitioner's counsel conceded that an alternative remedy of filing an appeal under Section 107 of the Act is available and therefore prayed for withdrawal of the writ petition with liberty to avail the said remedy. Revenue's contention: The learned Standing Counsel for the State had no objection to the petitioner's prayer for withdrawal and liberty to avail the alternative remedy. She also noted that the GST registration of the petitioner firm has been cancelled.
Sections Cited
Section 107
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Cause title — parties, addresses and appearances
JUDGMENT:
1)
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 1
2026:UHC:4676-DB 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.
_______________________
MANOJ KUMAR GUPTA, C.J.
_________________ SUBHASH UPADHYAY, J.
Dt: 11TH JUNE, 2026 Negi
2 HIMANS HU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13aaf 116e73351fdaf6878326386908a7f90d5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC51 A722A6BC552D470EB4FD2F88DDF7C18DB 2A1524A4D, cn=HIMANSHU NEGI Date: 2026.06.12 10:59:26 +05'30'
Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.