SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS 21.04.2026 WPMB No.279 of 2026 Hon’ble Ravindra Maithani, J. Hon’ble Siddhartha Sah, J. Mr. Pankaj Tiwari, learned counsel for the petitioner through V.C.. 2. Ms. Pooja Banga, learned Brief Holder for the State through V.C. 3. By means of this writ petition, the petitioner has sought the following reliefs: a. Issue a writ, order or direction, in the nature of certiorari quashing the impugned Order bearing Reference No. ZD050725001870N and dated 02/07/2025 issued by the Respondent No-1 (Annexure-1); (page no.32 To 37). b. Issue a writ, order or direction, in the nature of certiorari quashing the impugned Show Cause Notice bearing Reference No. ZD050724014279E and dated 31/07/2024 issued by the Respondent No-1 (Annexure-2); (page no.38 To 40). c. issue a writ of certiorari or a writ in the nature of mandamus directing Respondent No. 1 to re-decide the matter after providing an opportunity of personal hearing to the petitioner and considering all the submissions and documents; d. Issue a writ, order or direction, in the nature of mandamus directing the Respondent from taking any coercive steps in regard to the Order dated 02/07/2025 (Annexure-1); (page no, 32. To37) 4. Heard learned counsel for the parties and perused the record. 5. At the very outset, learned counsel for the petitioner submits that the controversy is squarely covered by the judgment dated 17.03.2026, passed by the Division Bench of this Court in WPMB No.163 of 2026, M/S M/S R.A Traders Vs. The Commissioner, State Tax and another. 6. This fact is admitted by learned State Counsel. 7. Since, the matter is covered, instant petition is decided in terms of the judgment dated 17.03.2026, passed by the Division Bench of this Court in WPMB No.163 of 2026, M/S M/S R.A Traders Vs. The Commissioner, State Tax and another. (Siddhartha Sah, J.) (Ravindra Maithani, J.) 21.04.2026 BS