Neutral Citation No. - 2025:AHC-LKO:22907 Court No. - 6 Case :- WRIT TAX No. - 360 of 2025 Petitioner :- M/S Frontline (Ncr) Business Solutions Pvt. Ltd. Thru. Its Director And Another Respondent :- Addl. Commissioner Grade-Ii Appeal-5 State Tax,Lko. And 2 Others Counsel for Petitioner :- Sharad Kumar Shukla,Ravindra Singh,Rohit Singh Raghuvanshi Counsel for Respondent :- C.S.C.,Dipak Seth Hon'ble Pankaj Bhatia,J. 1. Heard the counsel for the petitioner, learned Standing Counsel and Sri Anup Singh who appears for the opposite party no.3. 2. The present petition has been filed challenging the orders dated 30.08.2024 passed under section 73 of the GST Act as well as the order dated 22.02.2025 whereby the appeal was dismissed as being beyond the limitation and not accompanied by the pre-deposit. 3. Challenging the order dated 30.08.2024, the submission of the counsel for the petitioner is that the petitioner was not granted a personal hearing which is mandatory in terms of Section 75 (4) of the GST Act. 4. The Standing counsel, on instruction, states that as the petitioner did not opt for personal hearing, the said hearing was not provided. 5. The said issue with regard to grant of personal hearing was dealt with in Writ Tax No.1029 of 2021 (Bharat Mint and Allied Chemicals vs. Commissioner Commercial Tax) decided on 04.03.2022. 6. Following the said judgment, the order dated 30.08.2024 cannot be sustained for the sole reason that opportunity of hearing, which is mandatory was not granted. 7. In view thereof, both the orders dated 30.08.2024 and 22.02.2025 are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after giving an opportunity of hearing. It is clarified that the petitioner would also be entitled to take such defenses as may be available under law. 8. The writ petition stands allowed. Order Date :- 23.4.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench