2026 (10) TMI 380

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....I JUSTICE ALOK MAHRA For the Petitioner : Sri Faizul Haque and Sri Sanjeev Kumar Agarwal, learned counsel. For the Respondents : Ms Puja Banga, learned Standing Counsel for the State of Uttarakhand. JUDGMENT : (PER : SRI 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 ....

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....tioner 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 where any adverse decision is contemplated against such person." 5. It has been repeatedly held b....