Priya Agarwal vs State Tax Officer

Heard learned counsel for the parties.

The petitioner is seeking quashing of order dated 14.01.2026 along with Form DRC-07, bearing Reference No. ZD050126008356Q as well as the show-cause notice along with Form DRC-01, bearing Reference No. ZD0507250148956 dated 22.07.2025.

The short submission by the learned counsel for the petitioner is that order dated 14.01.2026 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 her submission, she places reliance on an order of this Court dated 17.03.2026, in Writ Petition (M/B) No. 163 of 2026, “M/s R.A.

UKHC010165862026

Traders v. The Commissioner, State Tax & another”, passed in identical facts and circumstances.

Learned Standing Counsel for the Revenue does not dispute the above factual position.

Accordingly, the order dated 14.01.2026 is quashed, leaving it open to the respondent to pass a fresh order after affording opportunity of hearing to the petitioner strictly in accordance with law.

The instant writ petition stands disposed of accordingly.

All pending applications stand disposed of accordingly.

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MANOJ KUMAR GUPTA, C.J.

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Subhash Upadhyay, J.