Neutral Citation No. - 2025:AHC-LKO:12103 Court No. - 7 Case :- WRIT TAX No. - 97 of 2025 Petitioner :- M/S New Abbas Pharma Ambedkar Nagar Thru. Proprietor Mr. Naseem Haider 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 the counsel for the petitioner and the learned Standing Counsel. 2. The present petition has been filed challenging the order dated 02.08.2024 passed under section 73 of the GST Act. 3. The neat submission of the counsel for the petitioner is that no opportunity of hearing was granted. 4. Standing Counsel based upon the instruction states that in the notice sent, no date was fixed for hearing. 5. In view of the said, the impugned order dated 02.08.2024, which is clearly in violation of the section 75(4) of the GST Act and also against the principles of natural justice cannot be sustained and is quashed. The matter is remanded to pass a fresh order in accordance with law after giving an opportunity of hearing. 6. The writ petition stands allowed. Order Date :- 28.2.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench