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<h1>Uttarakhand High Court Quashes GST Order for Violating Fair Hearing Rights u/s 74(9), Demands Procedural Compliance.</h1> The Uttarakhand High Court emphasized procedural fairness in GST administration, focusing on a case where a taxpayer challenged an order under Section 74(9) of the Uttarakhand GST/CGST Act 2017. The taxpayer alleged they were denied the opportunity to respond to a notice, violating their right to a fair hearing. The court found procedural norms were not followed, particularly the simultaneous issuance of intimation and show cause notices. Consequently, the court quashed the order, remanded the matter for reconsideration, and allowed reissuance of a show cause notice if needed, underscoring the necessity of procedural compliance in tax matters.