Neutral Citation No. - 2025:AHC-LKO:47663 Court No. - 6 Case :- WRIT TAX No. - 781 of 2025 Petitioner :- Goyal Steel Furniture Thru. Proprietor Rahul Gupta Respondent :- Additional Commissioner Grade Ii Appeal State Tax Judicial Division V, Lucknow And Another Counsel for Petitioner :- Shujat Kidwai,Rajanya Shekhar Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned Counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed challenging an order dated 22.07.2024 whereby, the separate penalties have been imposed at the rate of Rs.10,000/- under the CGST and the SGST, thus, a total of Rs.20,000/- has been imposed as penalty. The appeal preferred by the petitioner was dismissed as being beyond limitation. 3. The contention of the Counsel for the petitioner is that two penalties could not be imposed separately under CGST and SGST. He further argues that opportunity of hearing has also not been provided. 4. Considering the submission of the Counsel for the petitioner and there being no reflection of providing opportunity of hearing in the impugned order, the order impugned dated 22.07.2024 is set aside as the same is being in violation of principles of natural justice. The writ petition is allowed. 5. The matter is remanded back to the Assessing Authority to pass fresh orders in accordance with law after providing opportunity of hearing. Order Date :- 14.8.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench