Poddar Ispat Pvt. Ltd. Vs Office of the Deputy Commissioner & another (Uttarakhand High Court)
The Uttarakhand High Court examined a writ petition challenging a GST demand order dated 26.12.2025 passed under Section 74(9) of the Uttarakhand Goods and Services Tax Act, 2017, along with related show-cause notices and recovery proceedings. The proceedings arose from allegations of inadmissible input tax credit (ITC) amounting to ₹8.49 crore for the financial year 2023–24. The petitioner had been issued multiple notices, including a show-cause notice dated 14.05.2025 and subsequent notices in prescribed forms, culminating in a final order imposing tax and penalty.
The petitioner submitted its reply on 26.12.2025 and specifically requested a personal hearing. However, on the same day, the authority passed the impugned order without notifying any date for hearing or granting an opportunity to present arguments. The petitioner contended that this violated principles of natural justice and that its reply had not been properly considered. It was also argued that the show-cause notice lacked essential ingredients under Section 74.
The Revenue maintained that the reply had been considered and that an opportunity of hearing was provided, but it did not dispute that the order was passed on the same day the reply was filed, and that the notice did not indicate that a hearing would take place on that date.
