Govind Singh vs. State Tax Officer
Facts
The petitioner, Govind Singh, sought to quash an order dated 24.12.2025 (Form DRC-07) and a show-cause notice dated 21.06.2025 (Form DRC-01), both issued by the State Tax Officer. The petitioner's primary contention was that the final order was passed without providing a personal hearing, a requirement under Section 75(4) of the Uttarakhand GST Act, 2017. The petitioner relied on a previous order of the High Court in a similar case, "M/s R.A. Traders vs. The Commissioner, State Tax & another". The Revenue did not dispute the factual assertion regarding the lack of a personal hearing.
Held
The Court held that the order dated 24.12.2025 was passed without affording the petitioner an opportunity of personal hearing, as contemplated under Section 75(4) of the Uttarakhand GST Act, 2017. The Court found merit in the petitioner's submission, which was supported by the non-disputed factual position by the Revenue and the reliance placed on the High Court's order in "M/s R.A. Traders vs. The Commissioner, State Tax & another". Consequently, the Court quashed the impugned order dated 24.12.2025. The Court directed the respondent to pass a fresh order after providing the petitioner with an opportunity of hearing, strictly in accordance with law. The ratio decidendi is that a statutory requirement of personal hearing, if not complied with, vitiates the order passed.
Key Issues
1. Whether the order dated 24.12.2025, passed by the Proper Officer, is liable to be quashed for non-compliance with Section 75(4) of the Uttarakhand GST Act, 2017, which mandates affording an opportunity of personal hearing to the assessee. Petitioner's Argument: The petitioner argued that the order was passed without providing a personal hearing, violating Section 75(4) of the Uttarakhand GST Act, 2017. They cited a precedent from this Court in "M/s R.A. Traders vs. The Commissioner, State Tax & another" where similar facts led to the quashing of an order. Revenue's Argument: The learned Standing Counsel for the Revenue did not dispute the factual position presented by the petitioner regarding the absence of a personal hearing.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT :(per Mr. Manoj Kumar Gupta, C.J.)
Heard learned counsel for the parties.
The petitioner is seeking quashing of order dated 24.12.2025 along with Form DRC-07, bearing Reference No.ZD051225019652O as well as the show-cause notice along with Form DRC-01, bearing Reference No.ZD050625014731O, dated 21.06.2025. 3. The short submission by the learned counsel for the petitioner is that order dated 24.12.2025 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 his submission, he places reliance on an order of
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.