Uttarakhand High Court
WPMB/348/2025 of M/S IRAM METALDISTT U.S NAGAR Vs THE DEPUTY COMMISSIONER STATE TAX on 23 July 2026
HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND HON’BLE SHRI JUSTICE SUBHASH UPADHYAY 23RD JULY, 2026 WRIT PETITION (M/B) No. 348 of 2025 1: M/S IRAM METAL --Petitioner Versus 1: The Deputy Commissioner State Tax 2: The Joint
UKHC010082522025
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HIGH COURT OF UTTARAKHAND AT NAINITAL
HON’BLE THE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA
AND
HON’BLE SHRI JUSTICE SUBHASH UPADHYAY
23RD JULY, 2026
WRIT PETITION (M/B) No. 348 of 2025
1: M/S IRAM METAL
--Petitioner
Versus
1: The Deputy Commissioner State Tax
2: The Joint Commissioner Golapar Haldwani
--Respondents
Counsel for petitioner.
: Mr. Tarun Pande, learned counsel.
Counsel for the respondents.
: Ms.
Puja
Banga,
learned
Standing
Counsel for the State of Uttarakhand.
JUDGMENT : (per Shri Manoj Kumar Gupta, C.J.)
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1. Heard Mr. Tarun Pande, learned counsel for the petitioner-firm, and Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand/ Revenue Department.
2. The petitioner-firm has assailed the order dated 07.11.2023 passed under Section 74 of the CGST/ UKGST Act, 2017, in respect of Financial Year 2020-21. The order passed by respondent no. 2 dated 26.03.2025 dismissing the appeal as barred by limitation is also under challenge. The sole submission of learned counsel for the petitioner-firm is that, in the show-cause notice issued to the petitioner-firm dated 01.03.2023, no date of personal hearing was fixed, although it is a mandatory requirement under Section 75(4) of the Act.
3. Learned Standing Counsel for the State of Uttarakhand/ Revenue Department submits that there is delay
UKHC010082522025
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in filing the present Writ Petition, inasmuch as, the order impugned was passed on 07.11.2023.
4. Since it is not being disputed that, in the show-cause notice, no date for personal hearing was fixed, nor the same was provided to the petitioner-firm at any stage before passing the impugned order, therefore, there is clear violation of the requirement of Section 75(4) of the Act, which vitiates the order.
5. As principles of natural justice have been violated, therefore, we overrule the objection regarding delay on part of the petitioner-firm in approaching the Court.
6. The order dated 07.11.2023 is, accordingly, quashed, leaving it open to the respondents to pass a fresh order, after providing opportunity of hearing to the petitioner-firm, strictly in accordance with law.
7. Accordingly, the Writ Petition stands disposed of.
8. All pending applications stand disposed of accordingly.
______________________ MANOJ KUMAR GUPTA, C.J.
___________________ SUBHASH UPADHYAY, J.
Dt: 23rd July, 2026 Rahul
RAHUL PRAJAPATI Digitally signed by RAHUL PRAJAPATI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=aa4fa3bee6691397758b14516ed3e66 e61bf4c848741983ed8c39e4145cf1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8A19 2FCAD15C390A1AAD7B39857D2540AE4C28A4 898, cn=RAHUL PRAJAPATI Date: 2026.07.27 17:29:34 +05'30'