2026:UHC:505-DB arNo Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS 09.01.2026 WPMB No.26 of 2026 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.) Mr. Pankaj Tiwari, learned counsel for the petitioner through V.C. 2. Mr. Shobhit Saharia, learned counsel for the respondent. 3. GST registration of the petitioner was cancelled due to non-filing of GST returns. 4. By means of this writ petition, petitioner has challenged the cancellation order dated 11.02.2023. 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. 5. Learned counsel for the respondent concedes that the issue involved is identical, therefore, he submits that the writ petition may be decided in terms of the judgment relied upon by learned counsel for the petitioner. 6. In view of consensus between the parties, this writ petition is disposed of in terms of judgment dated 24.02.2025 rendered in WPMB No.39 of 2025. ( Su bh ash Upadh y ay , J.) ( Man oj Ku m ar Tiw ar i, J.) 09.01.2026 SS