2026:UHC:4500-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY Writ Petition (M/B) No.465 of 2026 Sunny Kumar ----Petitioner Versus The Assistant Commissioner State Goods & Service Tax, Uttarakhand ----Respondent June 5, 2026 ----------------------------------------------------------------- Presence:- Mr. Pankaj Tiwari, learned counsel for the petitioner through V.C. Ms. Puja Banga, learned Brief Holder for the State through V.C. JUDGMENT : (per Mr. Manoj Kumar Gupta, C. J.) 1. The present writ petition has been filed assailing the order dated 02.07.2025 passed by respondent no.4 u/s 74 of UKGST Act, 2017. The petitioner has also challenged the order dated 25.05.2022 issued by the same respondent, cancelling the GST registration. 2. At the outset, learned counsel for the petitioner states that he is not pressing the relief in respect of quashing of the order dated 25.5.2022 by which the GST registration was cancelled. Thus, the petition remains confined to the challenge to order dated 02.07.2025. The contention is that the said order has been passed without fixing any date for personal hearing and also without providing the same to the petitioner. In support of the said submission, learned counsel for the petitioner has invited our 1 2026:UHC:4500-DB attention to the show cause notice dated 07.07.2023, in which we find that no date for personal hearing is mentioned. 3. Ms. Puja Banga, learned counsel for the Revenue very fairly accepts that the impugned order has been passed without providing any opportunity of hearing to the petitioner, which is a violation of the provisions of Section 75(4) of the Act. 4. Consequently, the order under challenge cannot be sustained and is hereby quashed. Liberty is reserved in favour of the Revenue to pass fresh order on basis of the show cause notice, after providing opportunity of hearing to the petitioner. 5. The writ petition stands disposed of. 6. All pending applications stand disposed of accordingly. 3. (MANOJ KUMAR GUPTA, C. J.) (SUBHASH UPADHYAY, J.) Dated: 05.06.2026 Rajni 2