Tulsi Construction vs. Assistant Commissioner
Facts
The petitioner, Tulsi Construction, challenged a show-cause notice for cancellation of its GST registration and the subsequent order of cancellation. The respondent was the Assistant Commissioner. The petitioner contended that its case was squarely covered by a previous judgment of the Uttarakhand High Court dated 24.02.2025 in WPMB No.39 of 2025, M/s Anshul Enterprises Vs. State Tax Officer & Another. The learned State Counsel admitted that the present case was indeed covered by the aforementioned judgment. Consequently, the High Court decided the instant petition in terms of that prior ruling.
Held
The Court held that since the learned State Counsel admitted that the present case was squarely covered by the judgment dated 24.02.2025 passed in WPMB No.39 of 2025, M/s Anshul Enterprises Vs. State Tax Officer & Another, the instant petition was decided in terms of that prior ruling. The reasoning implies that the principles and findings in the M/s Anshul Enterprises case would apply. The operative direction was to decide the petition in terms of the previous judgment. No specific issue was expressly left undecided, as the matter was resolved based on the admitted fact that it was covered by precedent.
Key Issues
1. Whether the show-cause notice for cancellation of GST registration and the subsequent order of cancellation are liable to be quashed, given that the case is covered by a previous judgment of this Court? (Question of law) Petitioner's contention: The petitioner argued that its case was squarely covered by the judgment dated 24.02.2025 passed by the High Court in WPMB No.39 of 2025, M/s Anshul Enterprises Vs. State Tax Officer & Another, and therefore, the impugned actions should be set aside. Respondent's contention: The learned State Counsel admitted that the case was covered by the aforementioned judgment of this Court.
AI-generated summary — verify with the full judgment below
2025:UHC:8852-DB
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
Writ Petition (M/B) No.829 of 2025
Tulsi Construction
…… Petitioner Vs. Assistant Commissioner
……Respondent
Presence: Mr. Aayush Gaur, learned counsel holding brief of Mr. Dushyant Mainali, learned counsel for the petitioner. Ms. Pooja Banga, learned Brief Holder for the State.
Coram: Hon’ble Ravindra Maithani, J.
Hon’ble Alok Mahra, J.
Hon’ble Ravindra Maithani, J. (Oral)
The challenge in the writ petition is made to the show- cause-notice for cancellation of GST registration of the petitioner as well as the order of cancellation of registration of the petitioner.
Heard learned counsel for the parties and perused the file.
At the very outset, learned counsel for the counsel for the petitioner submits that the case is squarely covered by the judgment dated 24.02.2025 passed by this Court in WPMB No.39 of 2025, M/s Anshul Enterprises Vs. State Tax Officer & Another.
This fact is admitted to the learned State Counsel.
Since the matter is covered, the instant petition is decided in terms
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.