Uttarakhand High Court
Unknown vs Commissioner State Tax on 9 September, 2025
2025:UHC:8003-DB
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
THE HON'BLE CHIEF JUSTICE MR. G. NARENDAR
AND
THE HON'BLE JUSTICE MR. SUBHASH UPADHYAY
Writ Petition (M/B) No. 549 of 2025
9th September, 2025
M/S Jai Maa Vaishno Enterprises --------Petitioner
Versus
Commissioner State Tax, Dehradun and another
-------Respondents
----------------------------------------------------------------------
Presence:-
Mr. Ashish Agarwal and Tarun Pande, learned counsel for the
petitioner.
Ms. Puja Banga, learned Brief Holder for the State.
----------------------------------------------------------------------
JUDGMENT :
(per Mr. SUBHASH UPADHYAY, J.)
The petitioner has filed the present Writ
Petition challenging the impugned order no.
ZD050824015329E, dated 22.08.2024, issued by
Respondent no.2, imposing a demand for tax and
penalty amounting to Rs. 12,87,230.46/- under Section
73 (9) of the CGST/UKGST Act.
2. Learned counsel for the petitioner submits that the
impugned order has been passed ex parte without
providing any opportunity of hearing to the petitioner,
which is in gross violation of Section 75(4) of the
2025:UHC:8003-DB
CGST/UKGST Act and is in violation of principle of
natural justice. Counsel for the petitioner further
submits that the Show Cause Notice under Section 73
(DRC-01) which was issued to the petitioner mentioned
"NA" in the column for date, time and venue of
personal hearing, which clearly shows that the said
Show Cause Notice was negligently issued, and no
proper date, time and venue were mentioned, and
straightly way after issuance of DRC-01, the
adjudication order under Section 73(9) of the GST Act
was passed which is clearly in violation of Section 75(4)
of the GST Act.
3. Learned counsel for the petitioner submits
that the present Writ Petition was listed on 17.07.2025
and was directed to be listed on 29.07.2025 along with
Writ Petition (M/B)No. 415 of 2025, M/S Panchsheel
Enterprises Vs Commissioner State Goods And Service
Tax and another, however the present Writ Petition
could not be listed along with the said Writ Petition
WPMB No. 415 of 2025, which was decided on
29.07.2025.
4. Learned counsel for the petitioner thus
2025:UHC:8003-DB
submits that the issue involved in the present Writ
Petition is covered from the decision rendered by the
Court in Writ Petition (M/B) No. 415 of 2025, as the
Hon'ble Court while considering Section 75 of the Act
had set aside the order of assessment and the matter
was remitted back to the competent authority to
proceed from the stage of the notice.
5. Ms. Puja Banga, learned Brief Holder
appearing for the State submits that the present Writ
Petition can be disposed of in terms of the order passed
in Writ Petition (M/B) No. 415 of 2025.
6. The submission is placed on record.
7. The present Writ Petition is disposed of in
terms of the aforesaid order. There shall be no order as
to costs.
8. Pending Application(s) if any also stands
disposed of.
(G. NARENDAR, C. J.)
(SUBHASH UPADHYAY, J.)
Dated: 09.09.2025
Kaushal
