Neutral Citation No. - 2025:AHC-LKO:6822-DB Court No. - 2 Case :- WRIT TAX No. - 47 of 2025 Petitioner :- M/S Prabhakar Nath Tiwari Thru. Sole Proprietor Prabhakar Nath Tiwari And Another Respondent :- State Of U.P. Thru.Addl. Chief Secy. Deptt. Of State Tax Civil Sectt. Lko And 2 Others Counsel for Petitioner :- Neel Kamal Mishra Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Brij Raj Singh,J. 1. Heard learned counsel for the petitioner and Sri Rajesh Tiwari, learned Additional Chief Standing Counsel. 2. The case of the petitioner is that a GST demand about Rs. 92 Lakhs has been raised by the impugned order/notice without complying with the mandatory provision of Section 75 (4) of the U.P. GST, 2017, which requires a notice/opportunity of hearing prior to passing of any such order. 3. On being confronted, Sri Tiwari, learned counsel for the State fairly submitted that no opportunity has been given. 4. In view of the said admitted position, we quash the impugned demand order dated 3.8.2024, however, with liberty to the opposite party to proceed a fresh as per law, if required. 5. The writ petition is, accordingly, allowed. [Brij Raj Singh, J.] [Rajan Roy, J.] Order Date :- 31.1.2025 Anuj Singh Digitally signed by :- ANUJ PRATAP SINGH High Court of Judicature at Allahabad, Lucknow Bench