Shakumbari Engeineering Work vs Commissioner Of The Sgst
2025 Latest Caselaw 4633 UK

Uttarakhand High Court

Shakumbari Engeineering Work vs Commissioner Of The Sgst on 26 September, 2025

Author: Ravindra Maithani

Bench: Ravindra Maithani

     HIGH COURT OF UTTARAKHAND AT NAINITAL
            Writ Petition No. 798 of 2025 (M/B)
Shakumbari Engeineering Work                 ..........Petitioner

                                   Vs.

Commissioner of the SGST, Commissioner and another
                                            ........ Respondents
Present :   Mr. Bilal Ahmed, Advocate for the petitioner.
            Mr. Ms. Pooja Banga, Standing Counsel for the State appeared
            through video conferencing.


                             JUDGMENT

Coram: Hon'ble Ravindra Maithani, J.

Hon'ble Alok Mahra, J.

Hon'ble Ravindra Maithani, J. (Oral)

The challenge in the instant petition is made to the

order dated 27.12.2023, under Section 73 of the Uttarakhand

Goods and Services Tax Act, 2017 ("the GST Act"), passed by the

Assistant Commissioner as well as the order dated 15.05.2025,

passed by the respondent no.2.

2. Heard learned counsel for the parties and perused the

record.

3. Learned counsel for the petitioner submits that before

passing order under Section 73 of the GST Act, the petitioner was

never afforded an opportunity of personal hearing. He submits that

the matter is squarely covered by the multiple orders, passed by

this Court.

4. Learned State Counsel very fairly submits that in the

instant matter, opportunity of personal hearing has not been given

and this matter is squarely covered by the judgment of this Court,

passed on 05.06.2025 in WPMB No.316 of 2025, M/S Sri Sai

Vishwas Polymers Vs. Deputy Commissioner and another.

5. In the case of M/S Sri Sai Vishwas Polymers (supra),

the Coordinate Bench of this Court observed that, "we are of the

considered opinion that the Appellate Authority has failed to

appreciate the settled position in law that no order, affecting

civil rights of a citizen, can be passed without affording an

opportunity of hearing, and also failed to appreciate the fact

that the mandate, and the scheme of the Act itself, has been

violated by the concerned authorities."

6. The matter is covered, therefore, instant petition is

decided in terms of the judgment dated 05.06.2024, passed by the

Coordinate Bench of this Court in WPMB No.316 of 2025, M/S Sri

Sai Vishwas Polymers Vs. Deputy Commissioner and another.

7. Accordingly, the writ petition is allowed. The impugned

order is set aside. The matter is remitted back to the appellate

authority to reconsider it, in accordance with law.

(Alok Mahra, J.) (Ravindra Maithani, J.) 26.09.2025 Sanjay

SANJAY

DN: c=IN, o=HIGH COURT OF UTTARAKHAND,

2.5.4.20=e50e50b49596520698eff87e0a08bbd50 4686df4d1afc60f54a287831dec46fe,

KANOJIA postalCode=263001, st=UTTARAKHAND, serialNumber=26EEB7122ED0DD23233A255DD8 EC450A84B515A087CAEFD1B3179A7DEAE40699 , cn=SANJAY KANOJIA Date: 2025.09.26 18:42:07 +05'30'