Ms Sai Consulting Engineers Private Limited vs. State Of Uttarakhand

WPMB/616/2025HC UttarakhandGSTCNR UKHC01011823202509 April 2026Bench: HON'BLE SHRI JUSTICE MANOJ KUMAR GUPTA,HON'BLE MR. JUSTICE SUBHASH UPADHYAY2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Sai Consulting Engineers Pvt. Ltd., challenged an order dated 25.07.2024 passed under Section 74 of the CGST/UKGST Act. The primary contention was that the order was issued without affording a personal hearing, despite a specific request made by the petitioner on 08.06.2024. The Revenue, in its counter affidavit, disputed this, citing the petitioner's response to the show cause notice which did not explicitly opt for a personal hearing due to a system default. However, the Revenue did not dispute the filing or receipt of the petitioner's written application requesting a personal hearing.

Held

The Court held that the impugned order dated 25.07.2024 was passed in violation of Section 75(4) of the CGST/UKGST Act. The Court noted that the petitioner had made a specific written request for a personal hearing, which was not disputed by the Revenue. The Court found that the failure to provide an opportunity for a personal hearing, despite the request, contravened the principles of natural justice. Consequently, the impugned order and the consequential recovery proceedings were quashed. The Court permitted the Department to provide an opportunity of hearing to the petitioner and thereafter pass a fresh order in accordance with the law. The Court did not expressly leave any issue undecided.

Key Issues

1. Whether the impugned order dated 25.07.2024, passed under Section 74 of the CGST/UKGST Act, is liable to be quashed for violation of the principles of natural justice, specifically the right to a personal hearing as mandated by Section 75(4) of the Act? The petitioner argued that despite a specific written request for a personal hearing, the same was not granted. They contended that a system default prevented them from explicitly opting for a personal hearing in their response to the show cause notice, but their subsequent application clearly indicated their desire for one. The petitioner relied on their written application dated 08.06.2024 (Annexure-13) as evidence of their request. The Revenue, while disputing the petitioner's claim of no personal hearing, did not deny the receipt of the petitioner's application requesting such a hearing.

Sections Cited

Section 74, Section 75(4)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

2026:UHC:2600-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY Writ Petition (M/B) No.616 of 2026 April 9, 2026 M/s Sai Consulting Engineers Pvt. Ltd. ----Petitioner Versus State of Uttarakhand & Ors. ----Respondents ------------------------------------------------------------------ Presence:- Mr. Nikhil Gupta, learned counsel (through V.C.) with Mr. Tarun Pande, learned counsel for the petitioner Ms. Puja Banga, learned Brief Holder for the State/respondents through V.C.

JUDGMENT : (per Mr. Manoj Kumar Gupta C. J.)

Heard learned counsel for the parties.

The order in original dated 25.07.2024 passed u/s 74 of the CGST/UKGST Act is under challenge essentially on the ground that the order has been passed without fixing any date for personal hearing although specific request for the same was made by the petitioner.

In the counter affidavit filed on behalf of the Revenue, the said fact has been disputed on basis of the option exercised by the petitioner in respect of personal hearing while sub

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.