2025:UHC:11459-DB 1 HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition Misc. Bench No. 1104 of 2025 22nd December, 2025 M/s Mohd Umar Contractor ………Petitioner Versus Commissioner, State Tax, Headquarters, Dehradun and Others ……..Respondents ---------------------------------------------------------------------- Presence:- Mr. Tarun Pande, learned counsel for the petitioner. Ms. Puja Banga, learned Brief Holder for the State. ---------------------------------------------------------------------- Coram: Hon'ble Ravindra Maithani, J. Hon'ble Alok Mahra, J. Hon'ble Ravindra Maithani, J. (Oral) By means of the instant petition, the petitioner seeks the following reliefs:- (i) “Issue a writ of certiorari or a writ in the nature of certiorari to quash and set aside the impugned order in Original dated 01.04.2025 (Annexure No.1) passed by Respondent No.2 as the same has been passed in utter disregard to the principles of natural justice. (ii) Issue a writ of certiorari or a writ in the nature of mandamus directing respondent no.2 to re- decide the matter after providing an opportunity of personal hearing to the petitioners and after considering all the submissions and documents.”. 2. Heard learned counsel for the parties and perused the record. 2025:UHC:11459-DB 2 3. At the very outset, learned counsel for the petitioner would submit that the matter is squarely covered by the judgment dated 02.04.2025, passed by the Division Bench of this Court in Writ Petition (M/B) No.123 of 2025, M/s Modline Thermal Systems Private Limited Vs. State of Uttarakhand and Others. 4. Learned counsel for the State/respondents admits this fact. 5. The matter is covered, therefore, instant petition is decided in terms of the judgment dated 02.04.2025, passed by the Division Bench of this Court in Writ Petition (M/B) No.123 of 2025, M/s Modline Thermal Systems Private Limited Vs. State of Uttarakhand and Others. (Alok Mahra, J.) (Ravindra Maithani, J.) 22.12.2025 22.12.2025 Mamta