UKHC010101162026 2026:UHC:5947-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. 495 of 2026 17th July, 2026 Kayum Khan -----Petitioner Versus Assistant Commissioner ----Respondent ---------------------------------------------------------------------- Presence:- Mr. Rohit Arora, learned counsel for the petitioner through V.C. Ms. Pooja Banga, learned Standing Counsel for the State through V.C. ---------------------------------------------------------------------- JUDGMENT : (per Mr. Manoj Kumar Gupta C. J.) 1. The present writ petition has been filed praying for quashing of the order-in-original dated 09.12.2025, passed by the respondents under Section 73 of the UKGST Act, and the Show Cause Notice dated 08.05.2025 and for directing the respondents to re-adjudicate the matter after providing proper opportunity of hearing to the petitioner. 2. The petitioner was issued Show Cause Notice in GST DRC 01 on 08.05.2025, whereunder, the reply was to be submitted by 08.06.2025. However, the petitioner did not file any reply, therefore, a reminder was sent to him on 27.08.2025 fixing 10.09.2025 as date for personal hearing. Again, the petitioner did not submit any reply. Consequently, once again, notice dated 14.11.2025, by way of second reminder, was issued to him. In response to the same, the petitioner submitted his reply on 28.11.2025 along with certain documentary evidence. Thereafter, without fixing any date for personal hearing, the impugned order dated 09.12.2025 has been passed, whereby the Department has rejected the explanation given 1 UKHC010101162026 2026:UHC:5947-DB by the petitioner in his reply and held him liable for payment of tax as per the Show Cause Notice. 3. The submission of learned counsel for the petitioner is that after the petitioner submitted his reply, no date for personal hearing was fixed and straight away the impugned order was passed. 4. Ms. Pooja Banga, learned Standing Counsel for Revenue could not dispute the said contention. Even the impugned order does not reflect that any date for personal hearing was fixed after the submission of the reply by the petitioner. In view of it, the impugned order is held to be in-violation of Section 75(4) of the UKGST Act, 2017. 5. Accordingly, the impugned order dated 09.12.2025 is quashed and the matter is remitted back to the proper Officer for passsing the fresh order after providing opportunity of hearing to the petitioner. 6. Pending application, if any, also stands disposed of. (MANOJ KUMAR GUPTA, C. J.) (SUBHASH UPADHYAY, J.) Dated: 17.07.2026 KKS/PP 2