2025:UHC:8003-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE MR. G. NARENDAR AND THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY Writ Petition (M/B) No. 549 of 2025 9th September, 2025 M/S Jai Maa Vaishno Enterprises --------Petitioner Versus Commissioner State Tax, Dehradun and another -------Respondents ---------------------------------------------------------------------- Presence:- Mr. Ashish Agarwal and Tarun Pande, learned counsel for the petitioner. Ms. Puja Banga, learned Brief Holder for the State. ---------------------------------------------------------------------- JUDGMENT : (per Mr. SUBHASH UPADHYAY, J.) The petitioner has filed the present Writ Petition challenging the impugned order no. ZD050824015329E, dated 22.08.2024, issued by Respondent no.2, imposing a demand for tax and penalty amounting to Rs. 12,87,230.46/- under Section 73 (9) of the CGST/UKGST Act. 2. Learned counsel for the petitioner submits that the impugned order has been passed ex parte without providing any opportunity of hearing to the petitioner, which is in gross violation of Section 75(4) of the 1 2025:UHC:8003-DB CGST/UKGST Act and is in violation of principle of natural justice. Counsel for the petitioner further submits that the Show Cause Notice under Section 73 (DRC-01) which was issued to the petitioner mentioned “NA” in the column for date, time and venue of personal hearing, which clearly shows that the said Show Cause Notice was negligently issued, and no proper date, time and venue were mentioned, and straightly way after issuance of DRC-01, the adjudication order under Section 73(9) of the GST Act was passed which is clearly in violation of Section 75(4) of the GST Act. 3. Learned counsel for the petitioner submits that the present Writ Petition was listed on 17.07.2025 and was directed to be listed on 29.07.2025 along with Writ Petition (M/B)No. 415 of 2025, M/S Panchsheel Enterprises Vs Commissioner State Goods And Service Tax and another, however the present Writ Petition could not be listed along with the said Writ Petition WPMB No. 415 of 2025, which was decided on 29.07.2025. 4. Learned counsel for the petitioner thus 2 2025:UHC:8003-DB submits that the issue involved in the present Writ Petition is covered from the decision rendered by the Court in Writ Petition (M/B) No. 415 of 2025, as the Hon’ble Court while considering Section 75 of the Act had set aside the order of assessment and the matter was remitted back to the competent authority to proceed from the stage of the notice. 5. Ms. Puja Banga, learned Brief Holder appearing for the State submits that the present Writ Petition can be disposed of in terms of the order passed in Writ Petition (M/B) No. 415 of 2025. 6. The submission is placed on record. 7. The present Writ Petition is disposed of in terms of the aforesaid order. There shall be no order as to costs. 8. Pending Application(s) if any also stands disposed of. (G. NARENDAR, C. J.) (SUBHASH UPADHYAY, J.) Dated: 09.09.2025 Kaushal 3