Neutral Citation No. - 2025:AHC-LKO:11477 Court No. - 7 Case :- WRIT TAX No. - 93 of 2025 Petitioner :- M/S Anand Industrial Enterprise Pole Division Ayodhya Thru. Partner Shrinivas Agrawal Respondent :- State Of U.P. Thru. Prin. Secy. Tax And Registration,Lko. And 2 Others Counsel for Petitioner :- Utkarsh Misra,Abhishek,Ashish Kumar Yadav 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 the order dated 08.12.2023 passed under Section 73 of the GST Act. 3. The submission of the Counsel for the petitioner is that same dates were fixed for filing reply and for hearing. 4. This aspect has been considered by the Division Bench of this Court in the case of Mahaveer Trading Company vs Deputy Commissioner State Tax and another: Writ Tax No.303 of 2024, decided on 04.03.2024. 5. The present case is squarely covered by the said judgment. In view thereof, the impugned order dated 08.12.2023 is quashed. The writ petition is allowed. 6. The matter is remanded back to the authority concerned to pass an order afresh 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