Judgment
UKHC010165862026
2026:UHC:8477-DB
HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND HON’BLE SHRI JUSTICE SUBHASH UPADHYAY
21ST SEPTEMBER, 2026
WRIT PETITION (M/B) No. 786 of 2026 1: Priya Agarwal --Petitioner Versus 1: State Tax Officer --Respondent
Counsel for the petitioner.
: Ms. Priyanshi Mishra, learned counsel.
Counsel for the respondent.
: Ms.
Puja Banga, learned Standing Counsel for the State of Uttarakhand.
JUDGMENT : (per Shri Manoj Kumar Gupta, C.J.)
1.
Heard learned counsel for the parties.
2.
The petitioner is seeking quashing of order dated 14.01.2026 along with Form DRC-07, bearing Reference No.
ZD050126008356Q as well as the show-cause notice along with Form DRC-01, bearing Reference No. ZD0507250148956 dated 22.07.2025.
3.
The short submission by the learned counsel for the petitioner is that order dated 14.01.2026 has been passed by the Proper Officer without affording any opportunity of personal hearing to the petitioner, as contemplated under Section 75(4) of the Uttarakhand GST Act, 2017. In support of her submission, she places reliance on an order of this Court dated 17.03.2026, in Writ Petition (M/B) No. 163 of 2026, “M/s R.A.
1
UKHC010165862026
2026:UHC:8477-DB
Traders v. The Commissioner, State Tax & another”, passed in identical facts and circumstances.
4.
Learned Standing Counsel for the Revenue does not dispute the above factual position.
5.
Accordingly, the order dated 14.01.2026 is quashed, leaving it open to the respondent to pass a fresh order after affording opportunity of hearing to the petitioner strictly in accordance with law.
6.
The instant writ petition stands disposed of accordingly.
7.
All pending applications stand disposed of accordingly.
______________________ MANOJ KUMAR GUPTA, C.J.
___________________ SUBHASH UPADHYAY, J.
Dt: 21st September, 2026 Rahul 2
RAHUL PRAJAPATI Digitally signed by RAHUL PRAJAPATI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=aa4fa3bee6691397758b14516ed3e6 6e61bf4c848741983ed8c39e4145cf1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8A1 92FCAD15C390A1AAD7B39857D2540AE4C28 A4898, cn=RAHUL PRAJAPATI Date: 2026.09.21 16:07:13 +05'30'