NAINITAL, India, April 17 -- Uttarakhand High Court issued the following judgment/order on March 17:
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 13.01.2025 passed under Section 73 of the CGST/ UKGST Act, 2017, in respect of Financial Year 2020-21. The sole submission of learned counsel for the petitioner-firm is that, in the show-cause notice issued to the petitioner-firm dated 21.11.2024, no date of personal hearing was fixed, although it is a mandatory requirement under Section 75(4) of the Act.
3. Learned Brief Holder for the State of Uttarakhand/ Revenue Department sub...