High Court of Uttarakhand17 September 2026

Shivtara Developers v. State of Uttarakhand

For assesseeRemanded

WRIT PETITION (M/B) NO. 776 OF 2026

The ruling in brief

Where adjudication order determining tax, interest and penalty was passed without affording opportunity of personal hearing, even though petitioner had not opted for personal hearing, once adverse decision was contemplated, obligation to provide personal hearing persisted, thus, impugned order was to be quashed and matter was to be reassessed after granting such opportunity

Provisions considered

Section 75, read with section 74, of Central Goods and Services Tax Act, 2017/Uttarakhand Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Shivtara Developers v. State of Uttarakhand

The ruling in brief

Provisions considered

Shivtara Developers v. State of Uttarakhand

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Arup Datta v. State of West Bengal

Read the full analysis