Neutral Citation No. - 2025:AHC-LKO:16135 Court No. - 6 Case :- WRIT TAX No. - 201 of 2025 Petitioner :- M/S Raj Cold Drink Thru. Proprietor Santosh Kumar Respondent :- State Of U.P. Thru. Prin. Secy. Tax And Registration . Lko. And 2 Others Counsel for Petitioner :- Utkarsh Misra,Abhishek Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 31.08.2024 passed under Section 73 of the U.P. GST Act. 3. Challenging the order dated 31.08.2024, 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 order dated 31.08.2024 cannot be sustained and is 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 :- 20.3.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench