Neutral Citation No. - 2025:AHC-LKO:10395 Court No. - 7 Case :- WRIT TAX No. - 83 of 2025 Petitioner :- M/S Jain Distributors,Ayodhya Thru. Its Proprietor Rajat Jain 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, learned Standing Counsel for the State respondent and perused the material available on record. 2. The instructions produced by the learned Standing Counsel are taken on record. 3. The present petition has been filed by the petitioner challenging the order dated 04.04.2024 passed under Section 73 of the G.S.T. Act whereby the demand was confirmed. 4. The neat contention of the counsel for the petitioner is that no opportunity of hearing was granted to the petitioner as is prescribed under Section 75(4) of the G.S.T. Act, which is mandatory. 5. The copy of instructions has been produced by the learned Standing Counsel wherein notice was sent to the petitioner however in the column of date of personal hearing "N.A." was mentioned. The impugned order also does not record that any opportunity was afforded to the petitioner. 6. The issue with regard to non-grant of hearing was considered by the Division Bench of this Court in the case of M/S Atlas Cycles Haryana Limited Versus State of U.P. and another passed in Writ Tax No. 144 of 2024 decided on 12.02.2024 and held that the provisions of Section 75(4) of the GST Act are mandatory. 7. Considering the submission on the ground of non-grant of opportunity of hearing, the present petition is allowed. The impugned order is quashed and the matter is remanded to pass a fresh order in accordance with law after affording an opportunity of hearing to the petitioner. Order Date :- 18.2.2025 Arun Digitally signed by :- ARUN KUMAR High Court of Judicature at Allahabad, Lucknow Bench