Neutral Citation No. - 2025:AHC-LKO:16036 Court No. - 6 Case :- WRIT TAX No. - 224 of 2025 Petitioner :- M/S Jhonson Relocations Thru. Proprietor Shri Anuj Kumar Respondent :- State Of U.P. Thru. Commissioner State Tax Govt. Of U.P. Lko. And Another Counsel for Petitioner :- Shailesh Sachan,Gaurav Singh,Piyush Agnihotri,Sachin Kumar 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 21.08.2024 passed under Section 73 of the GST Act. 3. The neat submission of learned counsel for the petitioner is that no personal hearing was granted. 4. Learned Standing Counsel, based upon instructions, states that the date fixed for personal hearing was prior in point of time than the date for filing of reply, which is also contrary to the Circular issued by the respondents themselves. 5. It is also argued that the said issue was dealt with by this Court in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgment dated 04.03.2024. 6. Finding the impugned order to be in violation of principles of natural justice and following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 7. Order dated 21.08.2024 is quashed. 8. Matter is remanded 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