UKHC010123352026 2026:UHC:5908-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 16th July, 2026 WRIT PETITION (M/B) NO. 581 OF 2026 M/s Laxmi Prasad Joshi ….Petitioner Versus The Commissioner, State Tax, Headquarters, Dehradun, Uttarakhand 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. Heard Mr. Tarun Pande, learned counsel for the petitioner- firm and Ms. Puja Banga, learned Standing Counsel for the State of Uttarakhand/ Revenue Department. 2. The petitioner-firm has assailed the order dated 14.02.2025 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 14.11.2024, no date of personal hearing was fixed, although it is a mandatory requirement under Section 75(4) of the Act. 3. Learned Standing Counsel for the State of Uttarakhand/ Revenue Department submits that there is delay in filing the UKHC010123352026 2026:UHC:5908-DB 2 present Writ Petition, inasmuch as, the order impugned was passed on 14.02.2025. 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 14.02.2025 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: 16th 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=23699ccc2fd40ad81b6fd13323779d9e3aeb1097d17dbb53d481cabd25 946eed, postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A40CC6179B8E010331BA695239171F 906FD5C45C4E8, cn=PRAVINDRA SINGH RATHOUR Date: 2026.07.17 16:40:40 +05'30'