Neutral Citation No. - 2025:AHC-LKO:2677 Court No. - 7 Case :- WRIT TAX No. - 18 of 2025 Petitioner :- Puneet Kesharwani And Another Respondent :- State Of U.P. Thru. Chief Commissioner Of Commercial Tax Lko. U.P. And 2 Others Counsel for Petitioner :- Ajay Pratap Singh,Mohd. Sheraj Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the parties and perused the record. 2. The present petition has been filed challenging the order dated 26.12.2023 passed under Section 73 of the GST Act as well as order dated 30.11.2024 whereby the appeal preferred by the petitioners was dismissed. 3. The submission of the counsel for the petitioners is that no separate dates were fixed for submission of reply and for hearing which is contrary to the circular. It is thus proposed to be argued that the hearing as is required under Section 75(4) of the GST Act was not provided. 4. The said issue was considered by the Division Bench of this Court in the judgment dated 04.03.2024 passed in Writ Tax No. 303 of 2024. The said reasoning is squarely applicable to the facts of the present case. Adopting the said reasoning, the impugned orders are quashed. The respondents would be at liberty to pass a fresh order in accordance with law after giving opportunity of hearing to the petitioners. 5. The petition is disposed of in terms of the above. Order Date :- 16.1.2025 Arun Digitally signed by :- ARUN KUMAR High Court of Judicature at Allahabad, Lucknow Bench