2026:UHC:309-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMB/1015/2025 Hon’ble Manoj Kumar Tiwari, J. Hon’ble Subhash Upadhyay, J. 1. Mr. Mahendra Singh Rawat, learned counsel for the petitioners. 2. Mr. Pooja Banga, learned Brief Holder for the State of Uttarakhand. 3. Petitioners have challenged order dated 13.02.2025 passed by Assistant Commissioner, State Tax, Tanakpur, Uttarakhand under Section 73(9) of the Uttarakhand GST Act. Petitioners have challenged the said order, mainly on the ground that personal hearing was not given to them, even thought Section 75(4) of the Uttarakhand GST Act mandates that opportunity of hearing has to be given to the Assessee. Section 75(4) of the Uttarakhand GST Act is reproduced below:- “74(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 person.” 4. Learned counsel for the petitioners submits that coordinate Bench of this Court in WPMB No. 123 of 2025 dealt with identical issue and remanded the matter back to Adjudicating Authority for passing order afresh from the stage of notice. He submits that this writ petition also deserves to be decided in terms of the said judgment. 5. Ms. Pooja Banga, learned counsel 2026:UHC:309-DB for the respondents submits that the issue involved in this petition is covered by judgment dated 21.04.2025 passed in WPMB No. 123 of 2025. 6. Accordingly, the writ petition is decided in terms of judgment dated 21.04.2025 rendered in WPMB No. 123 of 2025. (Subhash Upadhyay, J.) (Manoj Kumar Tiwari, J.) 08.01.2026 Aswal NITI RAJ SINGH ASWAL Digitally signed by NITI RAJ SINGH ASWAL DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=eacc6757ee7881e933ff8934f07477005aa85f9802a3a08b08d1369512ea30f3, postalCode=263001, st=UTTARAKHAND, serialNumber=44EB54CBF00B7698CB6F10C2CE3D26F5C22DACF4F4610C1FE58A5853172 6FBB0, cn=NITI RAJ SINGH ASWAL Date: 2026.01.08 21:00:05 -08'00'