2025:UHC:11586-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS W PMB/ 1 1 1 3 / 2 0 2 5 Hon’ble Manoj Kumar Tiwari, J. Hon’ble Subhash Upadhyay, J. Mr. Rohit Arora, Advocate for the petitioner through video conferencing. Ms. Pooja Banga, Brief Holder for the State through video conferencing. 2. Petitioner is a taxable person, registered with Uttarakhand GST. He has challenged order dated 09.08.2024, passed by Deputy Commissioner, SGST, Rudrapur in exercise of power under Section 73 of GST Act. 3. Petitioner contends that opportunity of personal hearing was not given to him, which is mandatory as per provision contained in Section 75(4) of Uttarakhand GST Act. He submits that identical issue was dealt with by coordinate Bench in Writ Petition No. 123 of 2025 (MB), M/s Modine Thermal Systems Private Limited Vs. State of Uttarakhand and Others, he, therefore, prays that this writ petition may also be decided in terms of that judgment. 4. Ms. Pooja Banga, learned Brief Holder for the State concedes that the issue involved here is identical to the one involved in Writ Petition No. 123 of 2025 (MB). 5. In view of the consensus between the parties that the issues involved are identical, this writ petition is decided in terms of the judgment dated 21.04.2025, rendered in WPMB No. 123 of 2025. (Subhash Upadhyay, J.) (Manoj Kumar Tiwari, J.) 24.12.2025 Mahinder/ 2025:UHC:11586-DB