UTTARAKHAND HIGH COURT ISSUES JUDGEMENT ON R.A TRADERS V/S THE COMMISSIONER, STATE TAX AND ANOTHER

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 29.05.2025 passed under Section 73 of the CGST/ UKGST Act, 2017, in respect of Financial Year 2021-22. The sole submission of learned counsel for the petitioner-firm is that, in the show-cause notice issued to the petitioner-firm dated 05.04.2025, 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...