Office Notes, reports, orders or proceedings S N L o . .

Date or directions COURT’S OR JUDGE’S ORDERS and Registrar’s order with Signatures WPMB 1016/ 2025 WPMB 1017/ 2025 WPMB 1018/ 2025 Hon’ble Manoj Kumar Tiwari, J.

Hon’ble Subhash Upadhyay, J.

Mr. Tarun Pande, Advocate, for the petitioner.

Ms. Pooja Banga, Brief Holder, for the State.

(2) Since common questions of fact and law are involved in these writ petitions, therefore, these are being heard and decided together by this common judgment. However, for brevity, facts of Writ Petition (M/B) No. 1016 of 2025 alone are being considered and discussed here.

(3) Petitioner is a taxable person registered with Uttarakhand GST. He is challenging the order dated 15.12.2024, passed by State Tax Officer, Vikas Nagar. Reliefs sought in the writ petition are as under:

“a. issue a writ of certiorari or a writ in the nature of certiorari to quash and set aside the Impugned Order in Original dated 25.07.2024 (Annexure No. 1) as the same has been passed in utter disregard to the principles of natural justice.

b. issue a writ of certiorari or a writ in the nature of mandamus directing Respondent No. 2/Respondent No. 3 to re- decide the matter after pro