2025:UHC:6800-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI G. NARENDAR AND HON’BLE SRI JUSTICE ALOK MAHRA SPECIAL APPEAL No. 292 OF 2024 01ST August, 2025 RCC Eco – RCC Infra (JV) …… Appellant Versus State of Uttarakhand and Another …… Respondents Presence:- Ms. Amrita Panda, learned counsel alongwith Mr. Rohit Arora and Mr. Sachin, learned counsel for the appellant. Mr. Pujaa Banga, learned Brief Holder for the State. --------------------------------------------------------------------- JUDGMENT: (per Hon’ble The Chief Justice Sri G. Narendar) Learned counsel for the respondents has placed on record the copy of the instructions addressed to the Chief Standing Counsel, High Court of Uttarakhand, Nainital. The instructions read as under:- “With reference to the special appeal no. 292/2024 M/s RCC ECO INFRA Vs. State of Uttarakhand and Others, it is intimated that in the abovementioned matter a show cause notice under Section 74 has been issued to the petitioner in which the opportunity of filing reply has been granted but as per the available record no opportunity of personal hearing under section 75(4) has been given to the petitioner.” 1 2025:UHC:6800-DB 2. On a plain reading of the instructions, it is apparent that there has been non-compliance of mandatory provisions of Section 75 of the CGST Act, 2017 relating to personal hearing. 3. This Court, in similar circumstances, while disposing of WPMB No. 123 of 2025, has been pleased to interpret the provisions of Section 75 with regard to the mandate of Section 75 regarding personal hearing. The order reads as under:- “4) In our opinion, the approach of the Revenue Authority in fixing the personal hearing date before the last date for submission of reply is akin to putting the cart before the horse. The submissions to be made during the personal hearing would necessarily be on the basis of the reply effected. The approach of the Authorities on insistence of having a personal hearing prior to submitting a reply is contrary to the scheme of the Act also. 5) A conjunctive reading of Section 73, 74 and 75 makes it apparent that the approach adopted by the Authority is contrary to the scheme of the Act. Sub-Section 4 and 5 of Section 75 of the Act reads as under:- “75.(4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. (5) The proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing: Provided that no such adjournment shall be granted for more than three times to a person during the proceedings.” 6) The scheme of the Act enables the assessee to seek for adjournment not in excess of three times and it is pertinent to note that sub-section 5 succeeds sub-section 4, which enables the assessee to seek for a personal hearing. Section 75 relates to the procedural aspect that is required to be followed by the Authorities in the matter of determination of assessment, more particularly, of tax that has escaped assessment. 7) If the statute stipulates a matter to be performed in a particular manner, the same shall be performed in that manner 2 2025:UHC:6800-DB only. Law in this regard is no more res integra and is well- settled by catena of judgments of the Apex Court. 8) In the case on hand, the order does not disclose any justifiable reasons for rejecting the application for request for adjournment and that apart, as noted above, the approach itself appears to be incorrect and contrary to the scheme of Section 75, more particularly, sub-section 4 and 5 of Section 75. 9) In that view of the matter, the order of assessment is set- aside. The matter is remitted back to the competent authority to proceed from the stage of the 28.11.2024 notice. 10) No order as to costs. The writ petition stands ordered accordingly.” 4. In the light of the above judgment, the facts involved in the instant case being similar, the instant Special Appeal also stands disposed of on the similar terms. The Assessing Authority shall recommence the proceedings from the stage of personal hearing. The appellant shall appear before the Assessing Authority on 06.08.2025 at 03:00 p.m. and avail of the opportunity of personal hearing. The entire exercise shall be completed within eight weeks. ________________ G. NARENDAR, C.J. ____________ ALOK MAHRA, J. Dt: 01st August, 2025 Ujjwal 3