Neutral Citation No. - 2025:AHC-LKO:13767 Court No. - 7 Case :- WRIT TAX No. - 115 of 2025 Petitioner :- M/S Gopal Traders,Sitapur Thru. Proprietor Shri Amit Jaiswal Respondent :- State Of U.P. Thru. Commissioner State Tax Lko. And Another Counsel for Petitioner :- Shailesh Sachan,Deepak Kumar Pandey,Gaurav Singh,Sachin Kumar 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 25.04.2024 passed under Section 73 of the GST Act. 3. The neat contention of the Counsel for the petitioner is that no personal hearing was accorded to the petitioner prior to passing of the order impugned, which is mandatory under Section 75(4) of the GST Act. 4. Considering the submission of the Counsel for the petitioner and finding the order impugned to be contrary to Section 75(4) of the GST Act as well as being violation of principles of natural justice, the order impugned dated 25.04.2024 is quashed. The writ petition is allowed. 5. The matter is remitted back to the Assessing Authority to pass fresh order in accordance with law after affording opportunity of hearing. Order Date :- 6.3.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench