High Court of Uttarakhand
Gajendra Singh Cont. v. Assistant Commissioner
For assesseeRemanded
WRIT PETITION (M/B) NO. 647 OF 2026
The ruling in brief
Where petitioner's registration was cancelled and adjudication order was passed without affording personal hearing as mandated by Section 75(4) and service of notice occurred only through portal after cancellation, such order was to be quashed and matter was to be decided afresh after granting proper personal hearing in accordance with law
Provisions considered
Section 169, read with sections 73 and 75, of Central Goods and Services Tax Act, 2017/Uttarakhand Goods and Services Tax Act, 2017
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