2025:UHC:11494-DB HI GH COURT OF UTTARAKHAND AT NAI NI TAL W r it Pet it ion ( M/ B) No.1 1 0 8 of 2 0 2 5 2 3 Decem ber , 2 0 2 5 M/ s SDB Electricals Private Limited ---Petitioner Ver su s State Tax Officer SGST and Another --Respondents -------------------------------------------------------------- Pr esen ce:- Mr. Akash Chawla, learned counsel for the petitioner through V.C. Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand. -------------------------------------------------------------- Hon ’ble Man oj Ku m ar Tiw ar i, J. Hon ’ble Su bh ash Upadh yay, J. ( Per : Hon ’ble Man oj Ku m ar Tiw ar i, J.) JUDGMENT GST registration of the petitioner was cancelled due to non-filing of GST returns for six consecutive months. 2. By means of this writ petition, petitioner has challenged the cancellation order dated 12.01.2023. It is contended that identical issue was decided by this Court in WPMB No.39 of 2025. Counsel for the petitioner submits that this petition be decided in terms of that judgment. 3. Learned counsel for the State concedes that the issue involved is identical, therefore, she submits that the writ petition may be decided of in terms of the judgment relied upon by learned counsel for the petitioner. 1 2025:UHC:11494-DB 4. In view of the consensus between the parties, this writ petition is decided in terms of the judgment dated 24.02.2025 rendered in WPMB No.39 of 2025. ( Su bh ash Upadh yay, J.) ( Man oj Ku m ar Tiw ar i, J.) 23.12.2025 SS 2 SUKHBANT SINGH Digitally signed by SUKHBANT SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=71978f9c61bfde0ba69967c787b1764ea7bc7dd129a8a6380 d49b1885e628615, postalCode=263001, st=UTTARAKHAND, serialNumber=2D8B71B8D8E345F6B7F95B1DD4FB4BEBD2B7D72C42 261361AED33172F152148D, cn=SUKHBANT SINGH Date: 2025.12.24 10:12:40 +05'30'