I N THE HI GH COURT OF UTTARAKHAND

AT NAI NI TAL

HON’BLE THE CHI EF JUSTI CE SRI G. NARENDAR

AND

HON’BLE SRI JUSTI CE SUBHASH UPADHYAY

02^ND JANUARY, 2026

WRI T PETI TI ON ( MB) No. 1135 OF 2025

M/s Yashika AD Agency …..Petitioner

Versus

Commissioner, State Goods and Service Tax,

Commissionerate, Dehradun, Uttarakhand and another.

…Respondents

Counsel for the petitioner. : Mr. Tarun Pande and Mr. Ashish

Agarwal, learned counsel.

Counsel for the respondents : Ms. Puja Banga, learned Brief Holder

for the State.

JUDGMENT : (per Sri G. Narendar, C.J.)

Learned counsel for the petitioners places reliance

on an order of this Bench dated 21.04.2025, rendered while disposing of Writ Petition (M/B) No. 123 of 2025 “M/s Modine Thermal Systems Private Limited vs. State of Uttarakhand and

others”. The order reads as under:-

“Heard the learned counsel for the petitioner

and learned State Counsel.

2) The case in a nutshell is that the petitioner was visited with a show cause notice dated 18.06.2024 issued by the 2nd respondent in form GST ASMT–10 seeking the details and explanation pertaining to the difference in the value of outward supplies declared in GSTR 1 and value of the E–way Bills raised in the

financial year 2