WPMB/1016/2025
2025 Latest Caselaw 6565 UK

Uttarakhand High Court

WPMB/1016/2025 on 24 December, 2025

Author: Manoj Kumar Tiwari

Bench: Manoj Kumar Tiwari

                                                                            2025:UHC:11562-DB
              Office Notes,
             reports, orders
             or proceedings
SL.
      Date    or directions                     COURT'S OR JUDGE'S ORDERS
No.
             and Registrar's
               order with
               Signatures
                               WPMB 1016/2025
                               WPMB 1017/2025
                               WPMB 1018/2025
                               Hon'ble Manoj Kumar Tiwari, J.

Hon'ble Subhash Upadhyay, J.

Mr. Tarun Pande, Advocate, for the petitioner.

Ms. Pooja Banga, Brief Holder, for the State.

(2) Since common questions of fact and law are involved in these writ petitions, therefore, these are being heard and decided together by this common judgment. However, for brevity, facts of Writ Petition (M/B) No. 1016 of 2025 alone are being considered and discussed here. (3) Petitioner is a taxable person registered with Uttarakhand GST. He is challenging the order dated 15.12.2024, passed by State Tax Officer, Vikas Nagar. Reliefs sought in the writ petition are as under:

"a. issue a writ of certiorari or a writ in the nature of certiorari to quash and set aside the Impugned Order in Original dated 25.07.2024 (Annexure No. 1) as the same has been passed in utter disregard to the principles of natural justice.

b. issue a writ of certiorari or a writ in the nature of mandamus directing Respondent No. 2/Respondent No. 3 to re- decide the matter after providing an opportunity of personal hearing to the petitioners and after considering all the submissions and documents;

c. issue a writ of certiorari or a writ in the nature of certiorari to quash and 2025:UHC:11562-DB

set aside the Impugned Appellate Order dated 30.08.2025 (Annexure No. 6) passed by Respondent No. 2;"

(4) The main ground of challenge raised by the petitioner is that opportunity of personal hearing was not given to him, as is required under Section 75(4) of Uttarakhand GST Act. Learned Counsel for the petitioner submits that the date of personal hearing indicated in the show cause notice was 12.3.2024 and last date of filing reply was mentioned as 24.3.2024 in the show cause notice. Thus it is submitted that virtually the right of personal hearing was denied to the petitioner, as personal hearing can only be after submission of reply.

(5) Ms. Pooja Banga, learned State Counsel, concedes that identical issue was decided by coordinate Bench of this Court in Writ Petition (M/B) No. 123 of 2025. (6) Since the issue is covered, therefore, these writ petitions are also decided in terms of the judgment rendered in Writ Petition (M/B) No. 123 of 2025.

(Subhash Upadhyay, J.) (Manoj Kumar Tiwari, J.) 24.12.2025 Pr PRABODH Digitally signed by PRABODH KUMAR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=3a082a00a95aff911a9559743af8f21c50602ff6eae4e61af3aeab198

KUMAR d462503, postalCode=263001, st=UTTARAKHAND, serialNumber=0DC111E8D8CA66E16B940EFDF806ACCC1AB588052DF6FC A58C67F3C91957BE53, cn=PRABODH KUMAR Date: 2025.12.24 14:11:47 +05'30' 2025:UHC:11562-DB