2026:UHC:455-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS W PMB/ 1 1 0 5 / 2 0 2 5 Hon’ble Manoj Kumar Tiwari, J. Hon’ble Siddhartha Sah, J. Mr. Ravindra S. Rawat, Advocate for the petitioner. Ms. Pooja Banga, Brief Holder for the State. 2. Petitioner has challenged demand order dated 15.01.2025, issued under Section 73 of Uttarakhand GST Act. 3. Learned counsel for the petitioner submits that identical issue has been decided by coordinate Bench of this Court in WPMB No. 815 of 2025, M/s Ashan Khan Contractor Vs. The Assistant Commissioner State Goods & Services Tax, Kashipur. 4. Having regard to the facts of the case, we dispose of the writ petition in terms of judgment dated 29.10.2025 rendered in WPMB No. 815 of 2025. 5. It shall be open to the petitioner to move application for rectification, as provided under Section 161 of the GST Act, 2017. If petitioner moves such application within 15 days from date of receipt of certified copy of this order, the competent authority shall consider the same and pass appropriate order, as per law, within 15 days thereafter. (Siddhartha Sah, J.) (Manoj Kumar Tiwari, J.) 10.01.2026 Mahinder/ MAHINDER SINGH Digitally signed by MAHINDER SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=da6212e6e78d94ed3134842bc6a8d6ca168979ca7b8c2f031a92d1a18b08923c, postalCode=263001, st=UTTARAKHAND, serialNumber=AB77B7C5B240908B392BE84F5CDD4C2AF35DC4626D305B1BC9EA4BABA43D2B8F, cn=MAHINDER SINGH Date: 2026.01.10 16:18:55 +05'30' 2026:UHC:455-DB