Ms Action Construction Equipment Limited v. State Tax Officer
Case brief
What is this about?
Uttarakhand High Court (Nainital) GST detention writ withdrawn without adjudication — 2026:UHC:697-DB; WRIT PETITION (MB) No. 69 of 2026; M/s Action Construction Equipment Limited v. State Tax Officer and others; section 130 UKGST Act proceedings; Impugned Order dated 31.01.2026 with Summary ref. no. ZD050126021473V; Motor Grader and conveyance Vehicle No. HR38X/2443 detained; mandamus for release sought; counsel (Rohit Arora) conceded appealability under the Statute; disposal as withdrawn with liberty to pursue statutory appeal; bench: Chief Justice Manoj Kumar Gupta and Justice Subhash Upadhyay; decided 09.02.2026; no holding on legality of the order or detention; no quantum.
What did the court decide?
Liberty to the petitioner to withdraw the writ petition and avail the alternative remedy of Appeal; pending application, if any, also stands disposed of.