Neutral Citation No. - 2025:AHC-LKO:25278-DB Court No. - 2 Case :- WRIT TAX No. - 50 of 2023 Petitioner :- Iti Ltd.(A Public Sector Undertaking)Thru. Auth. Singnatory/Finance Manager Mr. Prabhakar Mishra Respondent :- Union Of India Minis.Fin.Deptt.Reve.Cent.Board Indirect Tax And Cus.Thru.Chairman New Delhi And Ors Counsel for Petitioner :- Ashish Chaturvedi Counsel for Respondent :- A.S.G.I.,C.S.C.,Saurabh Misra Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. 1. Heard. 2. After hearing the matter at length, ultimately, it is an accepted position as informed by Sri Rajesh Tewari, learned Addl. C.S.C. based on instructions received by him that personal hearing was not given under Section 75(4) of U.P. GST Act, 2017. 3. In view of the aforesaid statement, the impugned assessment order is quashed. Liberty is granted to proceed afresh as per law. 4. Accordingly, the petition is disposed of. (Om Prakash Shukla,J.) (Rajan Roy,J.) Order Date :- 1.5.2025 Shanu/- Digitally signed by :- SHANU SUMAN High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- SHANU SUMAN High Court of Judicature at Allahabad, Lucknow Bench