Grover Developers vs. The Commissioner State Tax
Held
The Court held that the issue involved in the present writ petition was identical to the one decided in WPMB No.702 of 2026, titled 'M/s Shivtara Developers vs. State of Uttarakhand and Others'. Accordingly, the writ petition was disposed of in terms of the judgment passed in that earlier writ petition on 09.09.2026. While the specific findings of the earlier judgment are not detailed in this order, the concession by the revenue and the disposal in terms of the prior judgment indicate that the petitioner's grievance regarding the denial of a personal hearing was likely upheld, leading to the matter being set aside or remanded. The operative direction was to dispose of the petition in terms of the prior judgment.
Facts
The petitioner, Grover Developers, challenged an order dated 13.01.2025, passed by the Assistant Commissioner, State Tax, Sector-03, Rudrapur, Udham Singh Nagar. The impugned order, issued under Section 73 of the Uttarakhand GST Act, 2017, determined that the petitioner had claimed Input Tax Credit (ITC) in excess of their entitlement for the financial year 2020-21. The petitioner sought to quash this order, arguing it was passed in violation of Section 75(4) of the CGST/UKGST Act, 2017, and principles of natural justice. They requested a fresh decision after being granted an effective opportunity for a comprehensive reply, submission of supporting documents, and a meaningful personal hearing with advance notice.
Key Issues
1. Whether the impugned order dated 13.01.2025, passed by the Assistant Commissioner, State Tax, Sector-03, Rudrapur, Udham Singh Nagar, is liable to be quashed for violation of Section 75(4) of the CGST/UKGST Act, 2017 and principles of natural justice? Petitioner's contention: The petitioner argued that they were denied a mandatory personal hearing as required by Section 75(4) of the Uttarakhand GST Act, 2017. They relied on an identical issue decided by the Court in WPMB No.702 of 2026. Revenue's contention: The learned Standing Counsel for the State conceded that the issue involved in the present writ petition is identical to the one decided in the aforementioned writ petition (WPMB No.702 of 2026).
Sections Cited
Section 73, Section 75(4)
AI-generated summary — verify with the full judgment below
UKHC010179702026
2026:UHC:9242-DB S L . N o . Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS
WPMB/872/2026 Grover Developers --Petitioner Versus The Commissioner State Tax & Another --Respondents
Hon’ble Manoj Kumar Tiwari, A.C.J. Hon’ble Subhash Upadhyay, J.
Heard Mr. Tarun Pande, learned counsel for the petitioner and Ms. Pooja Banga, learned Standing Counsel for the State.
The petitioner has challenged the order dated 13.01.2025, passed by Assistant Commissioner, State Tax, Sector-03, Rudrapur, Udham Singh Nagar under Section 73 of the Uttarakhand GST Act, 2017, holding that petitioner has claimed Input Tax Credit in excess of what he was entitled for.
The relief sought in the writ petition is as follows:- “a. Issue a writ, order, or direction in the nature of Certiorari quashing and setting aside the Impugned Order in Original dated 13.01.2025 (Reference No. ZD050125006549L) in Form GST DRC-07 passed by Respondent No. 2 for Financial Year
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