I N THE HI GH COURT OF UTTARAKHAND AT NAI NI TAL

THE HON’BLE CHI EF JUSTI CE MR. G. NARENDAR

AND

THE HON’BLE JUSTI CE MR. SUBHASH UPADHYAY

Writ Petition (M/B) No. 792 of 2025

24^th September, 2025

Manoj Kumar Agarwal --------Petitioner

Versus

Commissioner of the SGST, Commissonerate at

Dehradun and another.

-------Respondents

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Presence:-

Mr. Bilal Ahamad, Advocate for the petitioner.

Ms. Puja Banga, learned Brief Holder for the State/respondents.

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JUDGMENT : (per Mr. SUBHASH UPADHYAY, J.

Petitioner has filed the present Writ Petition

with the following prayers:

(i) Issue a suitable writ, order or direction in the nature of

certiorari calling the record of the case and quash the order dated 02.12.2023 (Annexure No.2) passed by

the respondent no.2 u/S 73 of the GST Act.

(ii) Issue a suitable writ, order or direction in the nature of

mandamus commanding the respondent not recover any amount and direct the respondent no.2 to provide

opportunity of personal hearing before passing any fresh order.

2. Learned counsel for the petitioner contends that the Notice dated 02.12.202