HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE S RI MANOJ KUMAR GUPTA, C.J.

AND HON’BLE JUSTICE SRI SUBHASH UPADHYAY, J.

24th February, 2026 Writ Petition (M/B) of 109 of 2026 M/S Madan Singh Kathayat Contractor ------------Petitioner Versus Commissioner, State Goods and Services Tax Commissonerate, Dehradun and another --------Respondents ----------------------------------------------------------------------

Presence:-

Shri Tarun Pande, learned counsel for the petitioner.

Ms. Pooja Banga, learned Brief Holder for the State.

JUDGMENT: (per Manoj Kumar Gupta, C.J.

1. Heard Shri Tarun Pande, learned counsel for the petitioner and Ms. Pooja Banga, learned counsel for the respondents-State.

2. The petitioner has assailed the order dated 27.08.2024 passed by respondent no.2 under Section 73 (9) of the C.G.S.T Act/UKGST Act, demanding tax of Rs.9,58,343.12/-, along with penalty of Rs. 95,834.3/-, total sum of Rs. 10,54,177.42/-.

3. The case of the petitioner is that a Show Cause Notice was issued to the petitioner on 21.05.2024, whereby time was granted to the petitioner to submit his reply by 21.06.2024. By the same notice, date of personal hearing was fixed for 05.06.2024, i.e.