HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition No. 102 of 2026 (M/B) M/S Irshad Ahmad Contractor ….......Petitioner Vs. Commissioner, State, Goods and Service Tax and others …..... Respondents Present : Mr. Sanjeev Kumar Agarwal, Advocate for the petitioner appeared through video conferencing. Ms. Puja Banga (through video conferencing) and Mr. B.S. Parihar, Standing Counsel for respondent nos.1 to 3. JUDGMENT Corum: Hon’ble Ravindra Maithani. J. Hon’ble Ashish Naithani, 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 quashing the cancellation of GST Registration order 23/04/2024 passed by respondent no.3 (Annexure No.1 to W.P.) as petitioner is ready to pay all the balance tax, interest on it and late fee if any. ii) Issue a writ order or direction in the nature of application U/S 30 of the SGST Act 2017, for filing an application for revocation of the cancellation of the GSTIN 05BZRPA1754N1Z2 of the Petitioner and further direct the Respondent No.3 to consider the application of the Petitioner in accordance with law. Hon’ble court deem fit and proper, in the circumstances of the present case. iii) Issue any other or further writ, order or direction which this Hon’ble Court may deem fit and proper in the circumstances of the case. iv) To award the cost of the petition in favour of the petitioner.” 2. Heard learned counsel for the parties and perused the record. 2 3. Learned counsel for the petitioner submits that an identical issue has already been decided by this Court on 24.05.2024 while deciding WPMS No.1365 of 2024, M/S Sigma Services Vs. Commissioner Center Goods, Dehradun and another and the instant matter is squarely covered, therefore, it may be decided accordingly. 4. Learned State Counsel admits this fact. 5. Since, the matter is covered, instant petition is decided in terms of the judgment dated 24.05.2024, passed by this Court in WPMS No.1365 of 2024, M/S Sigma Services Vs. Commissioner Center Goods, Dehradun and another. (Ashish Naithani, J.) (Ravindra Maithani, J.) 23.02.2026 Sanjay SANJAY KANOJIA Digitally signed by SANJAY KANOJIA DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=e50e50b49596520698eff87e0a08bbd 504686df4d1afc60f54a287831dec46fe, postalCode=263001, st=UTTARAKHAND, serialNumber=26EEB7122ED0DD23233A255D D8EC450A84B515A087CAEFD1B3179A7DEAE4 0699, cn=SANJAY KANOJIA Date: 2026.02.24 10:43:56 +05'30'