JUDGMENT : (Ms. Ritu Bahri, C.J.) : The instant Special Appeal has been filed by the appellant challenging the order dated 04.03.2024 passed by the learned Single Judge in Writ Petition (M/S) No. 476 of 2024 titled as ‘Devendra Singh Jalal vs. State of Uttarakhand and Ors’, whereby the learned Single Judge, while disposing of Stay Application No. 1 of 2024, stayed the effect and operation of the orders dated 14.10.2022, 18.10.2022 and 05.01.2024 impugned in the writ petition on the condition that the appellant-writ petitioner furnishes the bank guarantee, equal to the amount demanded by the Tax Authorities from him in the impugned order dated 14.10.2022, 18.10.2022 and 05.01.2024 within three weeks from the date of the order. 2. Learned State Counsel states that writ petition as well as Special Appeal is not maintainable as the appellant has a remedy of filing an Appeal challenging the order(s) passed by the Proper Officer before the Appellate Authority. 3. Counsel for the appellant states that when the present writ petition in the present matter was filed, the remedy of filing an Appeal was not available, as the Appellate Authority was not working. 4. Counsel for the parties agree that now the appellant has an alternative remedy of filing an Appeal before the Appellate Authority, i.e. the Commissioner of State Tax, and this issue has already been settled by this Court vide order dated 24.06.2024 passed in Review Application MCC No. 1 of 2022 in Special Appeal No. 123 of 2022 titled as ‘Vinod Kumar vs. Commissioner, Uttarakhand State GST and others’, wherein it has been observed that the order of the Proper Officer has to be treated as an order appealable before the Commissioner of State Tax under Section 107 of the Uttarakhand Goods and Service Tax Act, 2017. 5. 5. Keeping in view the order dated 24.06.2024 passed in Review Application MCC No. 1 of 2022 in Special Appeal No. 123 of 2022 titled as ‘Vinod Kumar vs. Commissioner, Uttarakhand State GST and others’, the main writ petition (Writ Petition (M/S) No. 476 of 2024) itself is being disposed of by giving liberty to the appellant-writ petitioner to approach the Appellate Authority, i.e. the Commissioner of State Tax under Section 107 of the Uttarakhand Goods and Services Tax Act, 2017, and it is also made clear that the Appellate Authority will not take into account the time taken by the appellant-writ petitioner before this Court for the purpose of calculating the limitation. 6. The instant Special Appeal also stands disposed of accordingly.