Neutral Citation No. - 2025:AHC:135006-DB Court No. - 3 Case :- WRIT TAX No. - 3598 of 2025 Petitioner :- M/S Vinyl Tubes Pvt. Ltd. Respondent :- The Assistant Commissioner Cgst & Central Excise Commissionerate Counsel for Petitioner :- Mohit Singh Counsel for Respondent :- Dhananjay Awasthi Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the Order in Original bearing No. 22/AC/CGST/Mathura/2024-25 dated 18.02.2025 for the financial year 2020-21, passed by the Assistant Commissioner, CGST & Central Excise, Commissionerate Agra. 3. Learned counsel appearing on behalf of the petitioner submits that for the same period an order has been passed under Section 74 for the combined period from July 2017 to June 2021. She submits that the present order is also for the same period. Apart from this submission, counsel on behalf of the petitioner has indicated to this Court that the personal hearing notices were received by the petitioner subsequent to the date of hearing and, therefore, submits that they could not appear for the personal hearing. 4. The impugned order is, accordingly, an ex-parte order and it is submitted that the same should be quashed and set aside with an opportunity granted to the petitioner to make its submission before the authorities. 5. It is trite law that assessment for the same period cannot be made by the authorities twice unless it relates to two different issues. In the present case, we are also of the view that proper hearing was not granted to the petitioner. 6. In light of the same, without going into the merits of the case, the aforesaid order in original dated 18.02.2025 is quashed and set aside. We direct the Officer concerned to grant an opportunity of hearing to the petitioner and thereafter pass an order in accordance with law. 7. The petitioner is directed to file their reply within a period of two weeks from the date. After two weeks, a notice for personal hearing should be granted by the department and a reasoned order should be passed in accordance with law. 8. The petitioner shall be at liberty to raise all grounds before the authorities concerned. 9. With the above directions, the writ petition is disposed of. Order Date :- 11.8.2025 K.Tiwari (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KRISHNA KANT TIWARI High Court of Judicature at Allahabad