2025:UHC:8852-DB 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 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.) (Ravindra Maithani, J.) 07.10.2025 07.10.2025 BS BALWANT SINGH Digitally signed by BALWANT SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=fbbd191c8bdb8b16e8ca7937deaf72a17c02fe2eacbf28cdf4ba7c e8640c5820, postalCode=263001, st=UTTARAKHAND, serialNumber=04E141DF4614F9A4D5F48346EB553DE5185F418755DC00 A7A13C14A680C3FA90, cn=BALWANT SINGH Date: 2025.10.08 16:43:05 +05'30'