Authority: High Court of Uttarakhand at Nainital
Order Date: 30 September 2026
Case Overview
- Petition: Writ Petition (M/B) No.833 of 2026 filed by M/s Uttam Traders and Supplies (Petitioner) against the Commissioner State Tax and others (Respondents).
- The petitioner challenged an order dated 04.02.2025 passed under Section 73(9) of the CGST/UGST Act, 2017, concerning the Financial Year 2020‑21.
- The show‑cause notice issued on 21.11.2024 failed to fix a date for a personal hearing, contrary to the mandatory requirement of Section 75(4) of the Act.
- The State argued that the petition was filed with a slight delay, seeking to rely on that procedural lapse.
- The Court observed that the omission of a hearing date is a clear violation of Section 75(4) and thus vitiates the impugned order, irrespective of the petitioner's delay.
Final Outcome
- The order dated 04.02.2025 is quashed.
- Respondent No.3 (Revenue Department) is directed to pass a fresh order, strictly providing an opportunity of hearing to the petitioner in accordance with law.
- The writ petition stands disposed of, and all pending applications are also disposed of.
Topics: Taxation, Natural Justice, CGST/UGST Compliance