GST demand order for FY 2021-22 was challenged because no personal hearing date was fixed in the show-cause notice despite Section 75(4). The court held the omission violated natural justice and quashed the order.
Order dated 13.06.2025 quashed; respondent permitted to pass fresh order after providing hearing opportunity.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
2026:UHC:4480-DB
HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA
AND
HON’BLE SRI JUSTICE SUBHASH UPADHYAY
04TH JUNE, 2026
WRIT PETITION (M/B) NO. 455 OF 2026
Muzahid Anwar …...Petitioner.
Versus
Assistant Commissioner ….Respondent. Counsel for the Petitioner : Mr. Pankaj Tiwari, learned counsel. Counsel for the Respondent : Ms. Puja Banga, learned Standing Counsel.
JUDGMENT : ( per Mr. Manoj Kumar Gupta, C.J.)
1
2026:UHC:4480-DB
violation of requirement of Section 75(4) of the Act, which in our considered opinion, vitiates the order under challenge.
MANOJ KUMAR GUPTA, C.J.
SUBHASH UPADHYAY, J.
Dated: 04th June, 2026 NISHANT
2
1 issue framed by the court
Whether a demand order passed without fixing or granting a personal hearing as mandated by Section 75(4) is vitiated.
2 provisions across 1 enactments
Muzahid Anwar
Assistant Commissioner
Manoj Kumar Gupta
Subhash Upadhyay
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
