Neutral Citation No. - 2025:AHC-LKO:12441 Court No. - 7 Case :- WRIT TAX No. - 102 of 2025 Petitioner :- Sheranwali Steels Pvt. Ltd. Lko. Thru. Its Director Respondent :- State Of U.P. Thru. Secy. Revenue Lko. And Another Counsel for Petitioner :- Manish Misra,Dileep Pandey 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 27.11.2024 passed under Section 74 of the GST Act. 3. The neat contention of the Counsel for the petitioner is that no specific date of hearing was fixed. The order impugned also does not record that any hearing date was fixed or hearing was recorded prior to passing of the impugned order. 4. Prima facie the order impugned has been passed against the mandate of Section 75(4) of the GST Act and also in violation of the principles of natural justice. In these circumstances, the impugned order cannot be sustained. 5. The impugned order dated 27.11.2024 is quashed. The writ petition is allowed. 6. The matter is remanded back to the Assessing Authority to pass fresh order after affording adequate opportunity of hearing, in accordance with law. Order Date :- 3.3.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench