2026 (10) TMI 223

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....Y For the Petitioner : Mr. Sanjeev Kumar Agarwal and Mr. Faizul Haque, learned counsel. Counsel for the State : Ms. Puja Banga, learned Standing Counsel through video conferencing. JUDGMENT : (per Mr. Manoj Kumar Gupta, C.J.) 1. The present writ petition is directed against the order dated 17.07.2025, passed by respondent no.3 under Section 74 of the Uttarakhand Goods and Services T....

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....d. 3. Ms. Puja Banga, learned Standing Counsel for the Revenue, however, submits that the petitioner firm had not opted for personal hearing and, therefore, it was not provided to the petitioner firm. 4. Section 75(4) of the Act reads as follows:- "An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or whe....