2026 (6) TMI 879

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....r: Ms. Priya Bhowmik (through V.C.), Mr. R.P. Singh and Mr. Rahul Ranjan, learned counsel. For the State of Uttarakhand through V.C.: Ms. Puja Banga, learned Brief Holder. JUDGMENT (PER MR. MANOJ KUMAR GUPTA C. J.) 1. Heard learned counsel for the parties. 2. The present writ petition is directed against the order dated 26.12.2025 passed by respondent no. 1 under Section 20 of the I....

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....d. 3. The submission of the learned counsel for the petitioner is that the impugned order dated 26.12.2025 has been passed by the Adjudicating Officer without giving any opportunity of hearing to the petitioner, despite the petitioner having specifically requested for the same while submitting its reply dated 11.12.2025 and again on 26.12.2025. 4. Ms. Puja Banga, learned counsel ....

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....ioner was intimated of the date of personal hearing. The instructions furnished are vague and appears to be misleading. 4. The concerned Officer is cautioned not to submit such vague instructions in future. 5. Learned counsel for the revenue is granted a week's further time to place on record documentary evidence in support of the written instructions. 6. List on 16.04.2026, as f....