Neutral Citation No. - 2025:AHC-LKO:11771 Court No. - 7 Case :- WRIT TAX No. - 73 of 2025 Petitioner :- Jai Shankar Ent Bhatta Mirzapur Mallawan Hardoi Thru. Vaibhav Singh Respondent :- Commissioner Of State Tax, U.P. Commercial Tax Bhawan Lko. And 2 Others Counsel for Petitioner :- Pradeep Agrawal,Amar Mani Tiwari Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 11.12.2023 passed under Section 73 of GST Act as well as the order dated 30.08.2024 passed in the appeal. 3. The neat contention of learned counsel for the petitioner is that opportunity of hearing was not granted. 4. In that aspect, the instructions were called. 5. Learned Standing Counsel states that notice sent to the petitioner included the date of submission of the reply as well as the date of hearing, which were common. 6. It is argued that the said issue was dealt with by this Court in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgment dated 04.03.2024. 7. Following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 8. Orders dated 11.12.2023 & 30.08.2024 are quashed. 9. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 27.2.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench