Uttarakhand High Court

WPMB/829/2025 of TULSI CONSTRUCTION Vs ASSISTANT COMMISSIONER on 7 October 2025

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IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition (M/B) No.829 of 2025 Tulsi Construction …… Petitioner Vs. Assistant Commissioner ……Respondent Presence: Mr. Aayush Gaur, learned counsel holding brief of Mr. Dushyant Mainali, learned counsel for the

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IN THE HIGH COURT OF UTTARAKHAND AT NAINITALWrit Petition (M/B) No.829 of 2025

Tulsi Construction

…… Petitioner

Vs.

Assistant Commissioner

……Respondent

Presence:

Mr. Aayush Gaur, learned counsel holding brief of Mr. Dushyant Mainali, learned counsel for the petitioner. Ms. Pooja Banga, learned Brief Holder for the State.

Coram: Hon’ble Ravindra Maithani, J.Hon’ble Alok Mahra, J.

Hon’ble Ravindra Maithani, J. (Oral)

The challenge in the writ petition is made to the show-cause-notice for cancellation of GST registration of the petitioner as well as the order of cancellation of registration of the petitioner.

2. Heard learned counsel for the parties and perused the file.

3. At the very outset, learned counsel for the counsel for the petitioner submits that the case is squarely covered by the judgment dated 24.02.2025 passed by this Court in WPMB No.39 of 2025, M/s Anshul Enterprises Vs. State Tax Officer & Another.

4. This fact is admitted to the learned State Counsel.

5. Since the matter is covered, the instant petition is decided in terms of judgment dated 24.02.2025 passed in WPMB No.39 of 2025, M/s Anshul Enterprises Vs. State Tax Officer & Another.

(Alok Mahra, J.)

07.10.2025 BSBALWANT SINGHDigitally signed by BALWANT SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=fbbd191c8bdb8b16e8ca7937deaf72a17c02fe2eacbf28cdf4ba7ce8640c5820, postalCode=263001, st=UTTARAKHAND, serialNumber=04E141DF4614F9A4D5F48346EB553DE5185F418755DC00A7A13C14A680C3FA90, cn=BALWANT SINGH Date: 2025.10.08 16:43:05 +05'30'

(Ravindra Maithani, J.)

07.10.2025

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