2026:UHC:3720-DB HI GH COURT OF UTTARAKHAND AT NAI NI TAL HON’BLE THE CHI EF JUSTI CE MR. MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTI CE SUBHASH UPADHYAY 1 4 TH MAY, 2 0 2 6 W RI T PETI TI ON ( M/ B) NO. 37 8 OF 2 0 2 6 Priya Agarwal …...Petitioner. Ver su s State Tax Officer ….Respondent. Counsel for the Petitioner : Mr. Pankaj Tiwari, learned counsel through video conferencing. Counsel for the State : Ms. Puja Banga, learned Standing Counsel. JUDGMENT :(per Mr . Man oj Kum ar Gu pt a, C.J.) 1. Heard learned counsel for the parties. 2. The petitioner is seeking quashing of order dated 13.11.2025 along with Form DRC-07, bearing Reference No.ZD051125006970R as well as the show-cause notice along with Form DRC-01, bearing Reference No.ZD050825017507C, dated 27.08.2025. 3. The short submission by the learned counsel for the petitioner is that order dated 13.11.2025 has been passed by the Proper Officer without affording any opportunity of personal hearing to the petitioner, as contemplated under Section 75 (4) of the Uttarakhand GST Act, 2017. In support of his submission, he places reliance on an order of this Court dated 17.03.2026, in Writ Petition 1 2026:UHC:3720-DB (M/ B) No.163 of 2026, “ M/ s R.A. Tr ader s vs. Th e Com m ission er , St at e Tax & an ot h er ” , passed in identical facts and circumstances. 4. Learned Standing Counsel for the Revenue does not dispute the above factual position. 5. Accordingly, the order dated 13.11.2025 is quashed leaving it open to the respondent to pass a fresh order after affording opportunity of hearing to the petitioner strictly in accordance with law. 6. The instant writ petition stands disposed of accordingly. 7. Pending application, if any, also stands disposed of. MANOJ KUMAR GUPTA, C.J. SUBHASH UPADHYAY, J. Dated: 14th May, 2026 NI SHANT 2 NISHANT KUMAR Digitally signed by NISHANT KUMAR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=ad3fcb5ca64340f5dd0a4c574afa0fd63133605ca57cdc00ec2b7462b452b32 6, postalCode=263001, st=UTTARAKHAND, serialNumber=7E81318F3B1BE7EAAC9370185F7C9C20892BC63A055CFD196169056 0487E670C, cn=NISHANT KUMAR Date: 2026.05.15 11:24:10 +05'30'