2026 (5) TMI 790

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....E JUSTICE SHRI SUBHASH UPADHYAY Presence:- For the Petitioner: Mr. Bimal Jain, Advocate, through V.C. and Ms. Azmeen Wason, Advocate. For the Respondents: Mr. B.S. Parihar, learned Additional C.S.C., assisted by Ms. Pooja Banga (through V.C.), learned Standing Counsel. JUDGMENT PER MANOJ KUMAR GUPTA, C.J. 1. The petitioner has assailed the order dated 24.02.2026, passed by respon....

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.... 3. Ms. Pooja Banga, learned Standing Counsel appearing for the Revenue has placed on record the instructions received from the Assistant Commissioner, Sector-2, Haldwani, according to which, by Show Cause Notice dated 06.02.2026, time was granted to the petitioner to submit reply by 13.02.2026 and the same date was fixed for personal hearing. The dealer submitted his reply on 12.02.2026. Therea....