2026:UHC:1799-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND HON’BLE SHRI JUSTICE SUBHASH UPADHYAY 17TH MARCH, 2026 WRIT PETITION (M/B) No. 162 OF 2026 M/s Aryan Trading. …Petitioner Versus The Commissioner, State Tax and another. …Respondents Counsel for the petitioner. : Mr. Tarun Pande and Mr. Ashish Agarwal, learned counsel. Counsel for the respondents. : Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand. JUDGMENT : (per Shri Manoj Kumar Gupta, C.J.) 1. Heard Mr. Tarun Pande, learned counsel for the petitioner-firm, and Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand/ Revenue Department. 2. The petitioner-firm has assailed the order dated 17.02.2025 passed under Section 73 of the CGST/ UKGST Act, 2017, in respect of Financial Year 2020-21. The sole submission of learned counsel for the petitioner-firm is that, in the show-cause notice issued to the petitioner-firm dated 18.11.2024, no date of personal hearing was fixed, although it is a mandatory requirement under Section 75(4) of the Act. 3. Learned Brief Holder for the State of Uttarakhand/ Revenue Department submits that there is delay in filing the 1 2026:UHC:1799-DB present Writ Petition, inasmuch as, the order impugned was passed on 17.02.2025. 4. Since it is not being disputed that, in the show-cause notice, no date for personal hearing was fixed, nor the same was provided to the petitioner-firm at any stage before passing the impugned order, therefore, there is clear violation of the requirement of Section 75(4) of the Act, which vitiates the order. 5. As principles of natural justice have been violated, therefore, we overrule the objection regarding slight delay on part of the petitioner-firm in approaching the Court. 6. The order dated 17.02.2025 is, accordingly, quashed, leaving it open to respondent no. 2 to pass a fresh order, after providing opportunity of hearing to the petitioner- firm, strictly in accordance with law. 7. Accordingly, the Writ Petition stands disposed of. 8. All pending applications stand disposed of accordingly. ______________________ MANOJ KUMAR GUPTA, C.J. ___________________ SUBHASH UPADHYAY, J. Dt: 17th March, 2026 Rahul 2 RAHUL PRAJAPATI Digitally signed by RAHUL PRAJAPATI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=aa4fa3bee6691397758b14516ed3e6 6e61bf4c848741983ed8c39e4145cf1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8A 192FCAD15C390A1AAD7B39857D2540AE4C2 8A4898, cn=RAHUL PRAJAPATI Date: 2026.03.17 17:29:24 +05'30'