2026:UHC:4480-DB HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY 04TH JUNE, 2026 WRIT PETITION (M/B) NO. 455 OF 2026 Muzahid Anwar …...Petitioner. Versus Assistant Commissioner ….Respondent. Counsel for the Petitioner : Mr. Pankaj Tiwari, learned counsel. Counsel for the Respondent : Ms. Puja Banga, learned Standing Counsel. JUDGMENT :(per Mr. Manoj Kumar Gupta, C.J.) 1. Heard learned counsel for the parties. 2. The petitioner has assailed the order dated 13.06.2025 passed under Section 73 of the CGST/ UKGST Act, 2017, in respect of Financial Year 2021-22. The sole submission of learned counsel for the petitioner is that, in the show-cause notice issued to the petitioner dated 08.05.2025, no date for personal hearing was fixed, although it is a mandatory requirement under Section 75(4) of the Act. 3. Ms. Puja Banga, learned Standing Counsel for the Revenue does not dispute that, in the show-cause notice, no date for personal hearing was fixed, nor the same was provided to the petitioner at any stage before passing the impugned order. Therefore, there is clear 1 2026:UHC:4480-DB violation of requirement of Section 75(4) of the Act, which in our considered opinion, vitiates the order under challenge. 4. As principles of natural justice have been violated, therefore, we overrule the objection regarding slight delay on part of the petitioner in approaching the Court. 5. The order dated 13.06.2025 is, accordingly, quashed, leaving it open to the respondent to pass a fresh order, after providing opportunity of hearing to the petitioner, strictly in accordance with law. 6. Accordingly, the writ petition stand disposed of. 7. Pending application, if any, also stands disposed of. MANOJ KUMAR GUPTA, C.J. SUBHASH UPADHYAY, J. Dated: 04th June, 2026 NISHANT 2