HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1054 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Heard the counsel for the petitioner Sri Savitra Vardhan Singh and learned Standing Counsel. 2. The present petition has been filed challenging the order dated 23.09.2025 whereby, the appeal was dismissed without providing an opportunity of hearing to the petitioner. The order dated 14.02.2025, 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 petitioner states that the notices during assessment stage were uploaded on the additional tab, however, no notice was given at the appellate stage as the same was filed beyond limitation. 5. The said issue is squarely covered by the judgement 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 judgement 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. Versus Counsel for Petitioner(s) : Savitra Vardhan Singh Counsel for Respondent(s) : C.S.C. M/S Mathura Prasad Mukesh Kumar Thru. Proprietor Sri Atul Kumar Gupta .....Petitioner(s) State Of U.P. Thru. Prin. Secy. State Tax Lko. And 2 Others .....Respondent(s) 6. Thus, finding that both the orders dated 23.09.2025 and 14.02.2025 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. 7. 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. September 26, 2025 akverma WTAX No. 1054 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench