Neutral Citation No. - 2025:AHC-LKO:11457 Court No. - 7 Case :- WRIT TAX No. - 95 of 2025 Petitioner :- M/S Yes Surgical,Lucknow Thru. Proprietor Mr. Ajay Mishra Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax, Lko. 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 learned Counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed challenging the order dated 19.07.2024 passed by the opposite party no.3 under Section 73 of the GST Act. 3. The submission of the Counsel for the petitioner is that the date for hearing was fixed which was prior in point of time as the date of filing of the submission. 4. This aspect has been considered by this Court in the case of Bharat Mint and Allied Chemicals vs Commissioner Commercial Tax and others: Writ Tax No.1029 of 2021, decided on 04.03.2022. 5. Considering and following the said judgment, the impugned order dated 19.07.2024 is quashed. The writ petition is allowed. 6. The matter is remanded back to the authority concerned for passing an order afresh in accordance with law after providing adequate opportunity of hearing to the petitioner. Order Date :- 24.2.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench