Ms Kumars Lube Distributor vs. Commissioner State Goods And Services Tax Commissionerate
Held
The Court held that the issue involved in the present writ petition was identical to the issue decided in WPMB No. 123 of 2025. The Court noted that the learned State Counsel conceded to this fact. Consequently, in view of the consensus between the parties and the precedent set by the Coordinate Bench, the writ petition was decided in terms of the judgment dated 21.04.2025 rendered in WPMB No. 123 of 2025. The specific findings or reasoning from the prior judgment were not detailed in this order, but the operative direction was to follow that precedent. No specific amount in dispute was mentioned.
Facts
The petitioner challenged an order dated 11.07.2025 passed by the State Tax Officer, State Goods & Services Tax, Haldwani. The petitioner contended that the notice issued under Section 73 of the Uttarakhand GST Act indicated the date for personal hearing (26.05.2025) as prior to the date given for submission of reply (16.06.2025). The petitioner argued that this procedural irregularity rendered the order invalid. The petitioner relied on a judgment by a Coordinate Bench in a similar case, WPMB No. 123 of 2025, decided on 21.04.2025.
Key Issues
1. Whether the notice issued under Section 73 of the Uttarakhand GST Act, which scheduled the personal hearing before the deadline for submitting a reply, is procedurally flawed and vitiates the subsequent order? Petitioner's argument: The petitioner argued that the notice was defective because the date fixed for personal hearing (26.05.2025) was earlier than the date allowed for submitting a reply (16.06.2025). This, according to the petitioner, denied them a fair opportunity to present their case and relied on the judgment in WPMB No. 123 of 2025. Revenue's argument: The learned State Counsel fairly conceded that the issue in the present petition was identical to the issue dealt with in the cited writ petition.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
2025:UHC:11233-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/1027/2025 Hon’ble Manoj Kumar Tiwari, J. Hon’ble Subhash Upadhyay, J.
Mr. Tarun Pande, learned counsel for the petitioner.
Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand.
Dr. Kartikey Hari Gupta, learned counsel for respondent no. 3. 4. Petitioner has challenged order dated 11.07.2025 passed by State Tax Officer, State Goods & Services Tax, Sector 4, Haldwani. According to petitioner, date of personal hearing indicated in the notice, issued to petitioner under Section 73 of Uttarakhand GST Act, was prior to the date given for submission of reply to the petitioner. He submits that the date of personal hearing was indicated in notice, as 26.05.2025 and date of submission of reply was indicated, as 16.06.2025. 5. Learned counsel for the petitioner submits that identical issue was dealt with by Coordinate Bench in WPMB No. 123 of 2025, vide judgment dated 21.04.2025. He, therefore, prayed that this petition also deserves
The judgment continues below.
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