2026:UHC:2133-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY WRIT PETITION (M/B) NO. 192 OF 2026 25TH MARCH, 2026 M/s Deep and Sons Enterprises …… Petitioner Versus Asstt. Commissioner, Sector-2, State Tax, Roorkee, Haridwar …… Respondent Counsel for the petitioner : Mr. Ashutosh Posti and Mr. Kaushal Pandey, learned counsel Counsel for the respondents : Ms. Puja Banga, learned Brief Holder for the State through video conferencing The Court made the following: ORDER: 1) The present writ petition has been filed praying for the following relief : “Issue a writ, order or direction in the nature of certiorari quashing the impugned order / show cause notice bearing Reference No. ZD051223018902S dated NIL issued by the respondent under Section 73(9) of the Uttarakhand Goods and Services Act, 2017 with tax liability 1 2026:UHC:2133-DB Rs.1081193.40 (CGST) and Rs.1081193.40 (SGST) for F.Y. 2017-18 (Annexure No. 1), Order under Section 73 Uttarakhand Goods and Services Act, 2017 dated 21.12.2023 passed by the respondent (Annexure No. 2), show cause notice / statement dated 17.03.2025 issued under Section 73 of Uttarakhand Goods and Services Act, 2017 (Annexure No. 3), order of cancellation of Registration Reference No. ZA050825009653J dated 12.08.2025 (Annexure No. 4) may be quashed.” 2) Learned counsel for the petitioner after making brief submission prays for withdrawal of the writ petition with liberty to the petitioner to avail remedy of appeal. 3) Accordingly, the writ petition is disposed of as withdrawn with liberty to the petitioner to avail the alternative statutory remedy. 4) Pending application(s), if any, also stand disposed of. _______________________ MANOJ KUMAR GUPTA, C.J. _________________ SUBHASH UPADHYAY, J. Dt: 25TH MARCH, 2026 Negi 2 HIMANS HU NEGI Digitally signed by HIMANSHU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13 aaf116e73351fdaf6878326386908a7f90 d5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990F C51A722A6BC552D470EB4FD2F88DDF7 C18DB2A1524A4D, cn=HIMANSHU NEGI Date: 2026.03.25 17:02:32 +05'30'