Neutral Citation No. - 2025:AHC-LKO:19905 Court No. - 6 Case :- WRIT TAX No. - 314 of 2025 Petitioner :- M/S Vijay Shree Enterprises Thru. Authorised Signatory Prayag Dutt Tripathi Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration U.P. Lko. And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard the counsel for the petitioner and the learned Standing Counsel. 2. The present petition has been filed challenging an order dated 29.08.2024 passed under section 73 of the GST Act as well as the appellate order dated 27.03.2025 whereby the appeal was dismissed as being beyond time. 3. The submission of the counsel for the petitioner is that the order section 73 of the Act was passed without affording an opportunity of hearing. 4. The Standing Counsel based upon instructions states that the opportunity of hearing was not afforded to the petitioner as he had stated 'No' in front of the Tab, "whether the personal hearing was required or not". 5. In the light of the said, it is argued that as the petitioner did not opt for grant of personal hearing, the order was passed without granting personal hearing. The mandate of Section 75(4) of the GST Act requires the grant of personal hearing prior to passing any adverse order. 6. This issue was dealt in detail by the judgment of this court in the case of Writ Tax No.1029 of 2021 (Bharat Mint and Allied Chemicals vs. Commissioner Commercial Tax) decided on 04.03.2022 wherein it was held that grant of opportunity of hearing is a must, even if there is no request for grant of personal hearing. 7. Following the said judgment in the case of Bharat Mint and Allied Chemicals (supra), and finding that no opportunity of haring was granted, both the orders dated 29.08.2024 and 27.03.2025 are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after affording an opportunity of hearing. 8. The writ petition stands allowed with the said observations. Order Date :- 9.4.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench