WPMB/1027/2025
2025 Latest Caselaw 6371 UK

Uttarakhand High Court

WPMB/1027/2025 on 16 December, 2025

Author: Manoj Kumar Tiwari

Bench: Manoj Kumar Tiwari

                                                              2025:UHC:11233-DB
              Office Notes,
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                               WPMB/1027/2025
                               Hon'ble Manoj Kumar Tiwari, J.

Hon'ble Subhash Upadhyay, J.

1. Mr. Tarun Pande, learned counsel for the petitioner.

2. Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand.

3. Dr. Kartikey Hari Gupta, learned counsel for respondent no. 3.

4. Petitioner has challenged order dated 11.07.2025 passed by State Tax Officer, State Goods & Services Tax, Sector 4, Haldwani. According to petitioner, date of personal hearing indicated in the notice, issued to petitioner under Section 73 of Uttarakhand GST Act, was prior to the date given for submission of reply to the petitioner. He submits that the date of personal hearing was indicated in notice, as 26.05.2025 and date of submission of reply was indicated, as 16.06.2025.

5. Learned counsel for the petitioner submits that identical issue was dealt with by Coordinate Bench in WPMB No. 123 of 2025, vide judgment dated 21.04.2025. He, therefore, prayed that this petition also deserves to be decided in terms of said judgment.

6. Ms. Puja Banga, learned State Counsel fairly concedes that the issue dealt with in that writ petition is identical to the issue involved in this writ petition.

2025:UHC:11233-DB

7. In such view of the matter and also in view of consensus between the parties, the writ petition is decided in terms of judgment dated 21.04.2025 rendered in WPMB No. 123 of 2025.

(Subhash Upadhyay, J.) (Manoj Kumar Tiwari, J.) 16.12.2025

Aswal NITI RAJ Digitally signed by NITI RAJ SINGH ASWAL DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=eacc6757ee7881e933ff8934f07477005aa85f9802a3a08b08d13695

SINGH ASWAL 12ea30f3, postalCode=263001, st=UTTARAKHAND, serialNumber=44EB54CBF00B7698CB6F10C2CE3D26F5C22DACF4F4610C1F E58A58531726FBB0, cn=NITI RAJ SINGH ASWAL Date: 2025.12.16 01:12:48 -08'00'