Authority: High Court of Uttarakhand at Nainital
Order Date: 14 August 2026
Case Overview
- Petitioner: M/s Harak Singh (represented by counsel Ajay Joshi, brief holder Ms. Puja Banga).
- Respondents: Commercial, Department of State Goods & Services Tax & Others, and the Bank of India, Pithoragarh branch.
- The petition sought quashing of: (i) GST assessment order dated 16‑08‑2024 demanding Rs 1,27,163 each for CGST and SGST plus penalties of Rs 12,716 each; (ii) dismissal order of Appeal No. 228/2025 dated 19‑12‑2025; (iii) show‑cause notice dated 11‑03‑2024; and mandamus directions to de‑freeze the petitioner’s bank account and to consider the case afresh.
- The petitioner argued that the personal hearing was fixed 21 days before the deadline for replying to the show‑cause notice, violating procedural fairness.
- The Revenue conceded that the hearing date was set prior to the reply deadline, rendering the hearing illusory, though it maintained that the appeal dismissal was on limitation grounds.
Final Outcome
- The Court held that the personal hearing violated principles of natural justice and that the assessment order could not stand.
- The assessment order dated 16‑08‑2024 is hereby quashed.
- The matter is remitted to the Assessing Officer to re‑issue the show‑cause notice, allow the petitioner to file a reply, and then fix a proper personal hearing.
- All pending applications in the writ petition are disposed of.
Topics: GST Assessment, Natural Justice, Tax Litigation