UKHC010120502026 2026:UHC:5764-DB 1 IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY 14th July, 2026 WRIT PETITION (M/B) NO. 571 OF 2026 M/s Rajendra Singh Cont ….Petitioner Versus Commissioner SGST and another …Respondents Counsel for the petitioner : Sri Tarun Pande, learned counsel. Counsel for the respondents : Ms. Puja Banga, learned Standing Counsel for the State of Uttarakhand. JUDGMENT : (PER: SRI MANOJ KUMAR GUPTA, C.J.) 1. The petitioner has assailed the order dated 31.12.2025 passed by respondent No. 2 under Section 73 of the CGST/UKGST Act, 2017 imposing a tax liability of Rs. 25,83,382/- on the petitioner. 2. The case of the petitioner is that while submitting reply to the Show Cause Notice on 25.10.2025, he specifically opted for being given personal hearing, but which has not been provided to the petitioner and straight away the impugned order has been passed. 3. Ms. Puja Banga, learned counsel for the Revenue, is not in a position to demonstrate that the Department had fixed any date for personal hearing on basis of the option exercised by the petitioner. 4. In view of it, the impugned order dated 31.12.2025 has been rendered vulnerable and is, accordingly, set aside. The UKHC010120502026 2026:UHC:5764-DB 2 Department is directed to fix a date for personal hearing under due intimation to the petitioner and after complying with the principles of natural justice, pass a fresh order in accordance with law. 5. The writ petition is, accordingly, disposed of. 6. Pending application, if any, also stands disposed of accordingly. _____________________ MANOJ KUMAR GUPTA, C.J. ___________________ SUBHASH UPADHYAY, J. Dt: 14th July, 2026 Rathour PRAVINDRA SINGH RATHOUR Digitally signed by PRAVINDRA SINGH RATHOUR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=23699ccc2fd40ad81b6fd13323779d9e3aeb1097d 17dbb53d481cabd25946eed, postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A40CC6179B8E01 0331BA695239171F906FD5C45C4E8, cn=PRAVINDRA SINGH RATHOUR Date: 2026.07.15 16:43:58 +05'30'