Priya Agarwal vs. State Tax Officer

WPMB/786/2026HC UttarakhandGSTCNR UKHC01016586202621 September 2026Bench: HON'BLE SHRI JUSTICE MANOJ KUMAR GUPTA,HON'BLE MR. JUSTICE SUBHASH UPADHYAY2 pages

AI SummaryRemanded

Held

The High Court quashed the impugned order dated 14.01.2026, finding that it was passed in violation of the mandatory requirement of providing a personal hearing. The Court left it open for the respondent to pass a fresh order after duly affording the petitioner an opportunity of hearing in accordance with law.

Facts

The petitioner challenged a final assessment order (Form DRC-07) and the preceding show-cause notice (Form DRC-01) issued under the GST Act. The core contention was that the final order was passed by the Proper Officer without affording the petitioner any opportunity of personal hearing.

Key Issues

Whether a final assessment order passed under the GST Act without providing the mandatory opportunity of personal hearing, as contemplated by Section 75(4), is legally sustainable.

Sections Cited

Section 75(4)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

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.)

Heard learned counsel for the parties.

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 submiss

The judgment continues below.

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Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.