Judgment
UKHC010162382026
2026:UHC:8286-DB HIGH COURT OF UTTARAKHAND AT NAINITAL
THE HON’BLE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE SHRI SUBHASH UPADHYAY 16th SEPTEMBER, 2026
WRIT PETITION (M/B) NO. 761 of 2026 Devbhoomi Air Conditioning Private Limited
------Petitioner
Versus Assistant Commissioner State Tax, Khatima, Uttarakhand ----Respondent Presence:- Mr. Pankaj Tiwari, learned counsel for the petitioner through V.C.
Ms. Pooja Banga, learned Standing Counsel for the State through V.C.
--------------------------------------------------------------------------------------------------- JUDGMENT: (per Manoj Kumar Gupta, C.J.)
1.
The present writ petition has been filed challenging the order dated 25.07.2026, by which, the application of the petitioner seeking revocation of the order of cancellation of GST registration has been rejected on the ground that the petitioner had not replied to show cause notice dated 04.06.2026.
2.
The submission of learned counsel for the petitioner is that by notice dated 04.06.2026, the petitioner was granted a week's time to respond to the same. By the same notice, 09.06.2026 was fixed as date for personal hearing. The submission is that date for personal hearing could not have been fixed before the expiry of time provided for filing the reply.
3.
Ms. Pooja Banga, learned counsel appearing for the Revenue, is not in a position to dispute that personal hearing was fixed by the show cause notice in question on a date which falls before the time fixed for filing reply expired.
4.
The fixation of date for personal hearing before expiry of period fixed for filing reply had rendered the hearing ineffective and, 1
UKHC010162382026
2026:UHC:8286-DB consequently, the procedure adopted by the respondents is found to be legally unsustainable. The impugned order dated 25.07.2026 is accordingly quashed. The petitioner will respond to the show cause notice dated 04.06.2026 within two weeks from today, and thereafter, the department would fix a date for personal hearing and pass a fresh order in accordance with law.
5.
The writ petition is allowed.
6.
Pending application(s), if any, stand disposed of accordingly.
(MANOJ KUMAR GUPTA, C.J.)
(SUBHASH UPADHYAY, J.)
Dated: 16.09.2026 PP/ 2