Neutral Citation No. - 2025:AHC-LKO:38479 Court No. - 7 Case :- WRIT TAX No. - 585 of 2025 Petitioner :- M/S National Wood Product Thru. Partner Mohd. Shafat Ansari Respondent :- State Of U.P. Thru. Prin. Secy. State Tax Lko. And 2 Others Counsel for Petitioner :- Savitra Vardhan Singh Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard the counsel for the petitioner, learned Standing Counsel. 2. The present petition has been filed challenging the order dated 05.04.2025 whereby the appeal was dismissed without providing an opportunity of hearing to the petitioner. The order dated 10.05.2024, by which the interest and penalty have been imposed, is also under challenged on the same grounds that no hearing was accorded to the petitioner. 3. Challenging the orders impugned, 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 counsel for the applicant states that the notices with regard to the appeal were uploaded on the additional tab, however with regard to the notice of hearing during the assessment stage, the same date was indicated for filing a reply and for hearing. 5. The said issue is squarely covered by the judgment of this court in the cases of Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr. in Writ Tax No. 303 of 2024 vide judgment dated 04.03.2024 and Ola Fleet Technologies Private Limited vs. State of U.P. and two others decided on 22.07.2024 in Writ Tax No.855 of 2024. 6. Thus, finding that both the orders are without affording any opportunity of hearing, the same are hereby 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. 7 The writ petition stands allowed. Order Date :- 8.7.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench