UKHC010137432026 2026:UHC:6865-DB HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA, C.J. AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY, J. 5th August, 2026 Writ Petition (M/B) No.622 of 2026 Ravindra Singh Deopa ------------Petitioner Versus The Commissioner State Tax and Others ----Respondents ---------------------------------------------------------------------- Presence:- Mr. Ashish Agarwal, learned counsel for the petitioner. Ms. Puja Banga, learned Standing Counsel for the State. JUDGMENT: (per Manoj Kumar Gupta, C.J.) 1. The petitioner has assailed an order dated 02.01.2026, passed by respondent no.2- the Assistant Commissioner, State Goods and Services Tax, Pithoragarh Sector – 1, Haldwani, Uttarakhand under Section 74 of the UKSGST, 2017 imposing a tax liability of Rs.22,52,698/- upon the petitioner. 2. The submission of learned counsel for petitioner is that the impugned order has been passed without providing any opportunity of hearing to the petitioner and is thus in breach of Section 75(4) of the Act. 3. Ms. Pooja Banga, learned Standing Counsel for the Revenue is not in a position to show to us that any opportunity of hearing was granted to the 1 UKHC010137432026 2026:UHC:6865-DB petitioner. Consequently, the contention of learned counsel for the petitioner is found to be sustainable. 4. The impugned order is accordingly quashed with liberty to the Department to pass a fresh order after providing proper opportunity of hearing to the petitioner. 5. Pending application, if any, also stands disposed of. (MANOJ KUMAR GUPTA, C.J.) (SUBHASH UPADHYAY, J.) Dated: 05.08.2026 KKS/PP 2