25Th March vs Asstt. Commissioner
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Uttarakhand High Court

25Th March vs Asstt. Commissioner on 25 March, 2026

                                                               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

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withdrawn with liberty to the petitioner to avail the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.

         TH
Dt: 25        MARCH, 2026
Negi




 HIMANS

UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13 aaf116e73351fdaf6878326386908a7f90

HU NEGI d5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990F C51A722A6BC552D470EB4FD2F88DDF7 C18DB2A1524A4D, cn=HIMANSHU NEGI Date: 2026.03.25 17:02:32 +05'30'