Neutral Citation No. - 2025:AHC-LKO:3774 Court No. - 7 Case :- WRIT TAX No. - 25 of 2025 Petitioner :- M/S Sd Cargo Private Ltd. Thru. Its Authorized Signatory Prakash Badal Kumar Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax,Lko. And 3 Others Counsel for Petitioner :- Punit Kumar Srivastava,Ishank Srivastava,Rakesh Srivastava,Shashank Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned Counsel for the petitioner as well as learned Standing Counsel. 2. The present petition has been filed challenging the order dated 16.04.2024 passed under Section 73 of the GST Act. 3. The submission of the Counsel for the petitioner is that the appeal preferred by the petitioner has been dismissed as being beyond limitation, as such, the said order is not challenged. It is argued by the Counsel for the petitioner that no opportunity of hearing was accorded and the order passed under Section 73 did not comply with the mandatory requirements contained in Section 75(4) of the GST Act. Similar issue was considered by this Court in the case of M/s Mohini Traders vs State of U.P. and another; Writ Tax No.550 of 2023, decided on 03.05.2023. 4. Considering and adopting the same reasoning as contained in M/s Mohini Traders (Supra) and finding that no hearing was accorded to the petitioner while passing of the orders impugned. The orders dated 16.04.2024 is quashed. The writ petition is allowed. 5. The matter is remanded back to the respondents to pass fresh order, in accordance with law, after giving opportunity of hearing to the petitioner. Order Date :- 21.1.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench