Ms S S Medical Systems INDIA Private Limited vs. The Commissioner State Tax
Held
The Court allowed the writ petitions, deciding them in terms of a previous judgment rendered in Writ Petition (M/B) No. 123 of 2025, which dealt with an identical issue. The reasoning, as implied by the concession of the State Counsel and the Court's decision to follow the precedent, was that the failure to provide a proper opportunity for personal hearing, as required by Section 75(4) of the Uttarakhand GST Act, vitiated the impugned orders. The ratio decidendi is that a statutory right to personal hearing, when provided, must be afforded in a manner that allows the assessee to effectively present their case after considering all relevant submissions and documents. The operative direction was to re-decide the matter after providing an opportunity of personal hearing to the petitioner and considering all submissions and documents, thereby quashing the impugned orders.
Facts
The petitioner, a taxable person registered with Uttarakhand GST, challenged an order dated 15.12.2024 passed by the State Tax Officer, Vikas Nagar. The petitioner sought to quash this order and a subsequent appellate order dated 30.08.2025 passed by Respondent No. 2. The primary grievance was that an opportunity for personal hearing was not provided, which the petitioner contended was a violation of principles of natural justice and Section 75(4) of the Uttarakhand GST Act. The petitioner argued that the date for personal hearing was set before the last date for filing a reply, effectively denying the right to a hearing after submitting a response.
Key Issues
1. Whether the impugned order dated 15.12.2024, passed by the State Tax Officer, Vikas Nagar, is liable to be quashed and set aside for violating the principles of natural justice, specifically by failing to provide an opportunity for personal hearing as mandated by Section 75(4) of the Uttarakhand GST Act? Petitioner's contention: The petitioner argued that the show cause notice indicated a date for personal hearing (12.3.2024) which was prior to the last date for filing a reply (24.3.2024). This arrangement effectively denied the petitioner their right to a personal hearing after submitting their response, thus violating Section 75(4) of the Uttarakhand GST Act and the principles of natural justice. Revenue's contention: The learned State Counsel conceded that an identical issue had been decided by a coordinate Bench of this Court in another writ petition (Writ Petition (M/B) No. 123 of 2025).
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
2025:UHC:11562-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS
WPMB 1016/2025 WPMB 1017/2025 WPMB 1018/2025 Hon’ble Manoj Kumar Tiwari, J. Hon’ble Subhash Upadhyay, J.
Mr. Tarun Pande, Advocate, for the petitioner. Ms. Pooja Banga, Brief Holder, for the State.
(2) Since common questions of fact and law are involved in these writ petitions, therefore, these are being heard and decided together by this common judgment. However, for brevity, facts of Writ Petition (M/B) No. 1016 of 2025 alone are being considered and discussed here.
(3) Petitioner is a taxable person registered with Uttarakhand GST. He is challenging the order dated 15.12.2024, passed by State Tax Officer, Vikas Nagar. Reliefs sought in the writ petition are as under:
“a. issue a writ of certiorari or a writ in the nature of certiorari to quash and set aside the Impugned Order in Original dated 25.07.2024 (Annexure No. 1) as the same has been passed in utter disregard to the principles of natural justice.
b. issue a writ of certiorari or a writ in the n
The judgment continues below.
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