Neutral Citation No. - 2025:AHC-LKO:13273 Court No. - 7 Case :- WRIT TAX No. - 120 of 2025 Petitioner :- M/S Wadhwa Foods,Lucknow Thru. Partner Sahil Wadhwa Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Govt. Lko. And 3 Others Counsel for Petitioner :- Durga Prasad Dubey,Aayush Pankaj Tiwari,Peeyush Pankaj Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard Shri Aayush Pankaj Tiwari, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 23.08.2024 passed under Section 73 of the U.P. GST Act as well as the appellate order dated 17.01.2025 whereby the appeal was dismissed as being beyond limitation. 3. Challenging the order dated 23.08.2024, learned counsel for the petitioner contends that no hearing was accorded. The order on record indicates that the petitioner was given an opportunity, however, he gave a written submission and never insisted for personal hearing. 4. The said issue with regard to personal hearing was considered in the case of Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors (Writ Tax No.1029 of 2021) decided on 04.03.2022. 5. Considering the fact that it is mandatory to grant personal hearing under Section 75(4) of GST Act and no specific date for hearing was fixed as is evident from the impugned order, and adopting the reasoning as contained in the case of Bharat Mint and Allied Chemicals (supra), present petition is allowed. 6. Impugned orders dated 23.08.2024 & 17.01.2025 cannot be sustained and are quashed. 7. Matter is remanded back to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner, in accordance with law. Order Date :- 5.3.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench