Neutral Citation No. - 2025:AHC-LKO:7545-DB Court No. - 2 Case :- WRIT TAX No. - 8 of 2025 Petitioner :- M/S Brilliant Elevators India Co. Private Limited Thru. Authorized Signatory Madhusudan Pandey Respondent :- Commissioner Of Goods And Services Tax Gst Lko. Zone And Another Counsel for Petitioner :- Onkar Pandey,Arjun Gupta,Lovekush Joshi Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. 1. Heard. 2. Mr. Rajesh Tiwari, learned Additional Chief Standing Counsel appearing for the State in response to the query made vide order dated 29.01.2025 informed us that he has instructions to inform the Court hat no personal hearing was provided to the petitioner. He has no objection if the impugned assessment order is set-aside with liberty to the opposite parties to proceed afresh in accordance with law which will include a notice and personal hearing to the petitioner and then pass a fresh order. 3. We accept the contention of Mr. Tiwari and quash the impugned order of assessment as also consequential order which may have been passed, however, with liberty aforesaid. 4. The writ petition is allowed in the aforesaid terms. [Om Prakash Shukla, J.] [Rajan Roy, J.] Order Date :- 5.2.2025 Santosh/- Digitally signed by :- SANTOSH KUMAR High Court of Judicature at Allahabad, Lucknow Bench