Neutral Citation No. - 2025:AHC-LKO:11504 Court No. - 7 Case :- WRIT TAX No. - 85 of 2025 Petitioner :- M/S R.K. Traders Ambedkar Nagar Thru. Proprietor Rakesh Kumar Respondent :- State Of U.P. Thru. Prin. Secy. Tax And Registration,Lko. And 2 Others Counsel for Petitioner :- Utkarsh Misra,Abhishek 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 an order dated 07.04.2024 passed under Section 73 of the GST Act. 3. The submission of the Counsel for the petitioner is that no opportunity of hearing was granted. The order impugned itself shows that no opportunity of hearing was accorded. 4. As the condition prescribed under Section 75(4) of the GST Act is mandatory and has not been followed, and on the said sole reasoning, the order dated 07.04.2024 is quashed. The writ petition is allowed. 5. The matter is remanded to the authority concerned to pass an order afresh in accordance with law after providing adequate opportunity of hearing. Order Date :- 24.2.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench