Neutral Citation No. - 2025:AHC-LKO:9642 Court No. - 7 Case :- WRIT TAX No. - 77 of 2025 Petitioner :- M/S Satakshi Contractors Pvt. Ltd. Thru. Director Mr. Bhoop Narayan Singh Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax Govt. Of U.P. Lko. U.P. And 2 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 the counsel for the petitioner and the 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. Standing Counsel raises an objection that an appeal lies against the said order, which has not been preferred by the petitioner and the petitioner has straightway filed the instant writ petition. 4. The counsel for the petitioner argues that as the order impugned is suffered from voice of not following the provisions of the GST Act as well as not affording any opportunity of hearing, the remedy of appeal can be bypassed in in view of the law as explained in the case of Whirlpool Corporation vs Registrar of Trade Marks Mumbai and others; 1998 (8) SCC 1. Reliance is also placed upon the judgment in Writ Tax No.1029 of 2021 (Bharat Mint and Allied Chemicals vs. Commissioner Commercial Tax) decided on 04.03.2022. 5. On perusal of the order impugned as well as the show cause notice and the notice of hearing as annexed as Annexure no.4 and as produced by the Standing Counsel, it is clear that no date for hearing was fixed in the first notice and in the second notice, the date of hearing was fixed as 18.01.2024 whereas the date till when the reply had to be filed was fixed as 23.01.2024. 6. Thus, on the conjoint reading of the two notices, is is clear that no opportunity of hearing was afforded to the petitioner, as such, finding the said discrepancy to be prima-facie in violation of the principle of natural justice as well as in violation of the mandate of Section 75(4) of the GST Act, the writ petition deserves to be allowed. 7. The writ petition is allowed. Order dated 16.04.2024 is quashed. The matter is remanded to pass a fresh order in accordance with law. Order Date :- 14.2.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench