Neutral Citation No. - 2025:AHC-LKO:13936 Court No. - 7 Case :- WRIT TAX No. - 128 of 2025 Petitioner :- M/S Arihant Cement Agencies Thru. Proprietor Shobha Jain Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko And 2 Others Counsel for Petitioner :- Ravindra Gupta Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the orders dated 30.04.2024 passed under Section 73 of the GST Act as well as the order dated 21.02.2025 whereby the appeal was dismissed. 3. The submission of the counsel for the petitioner is that no hearing was accorded prior to passing of the order under section 73 of the GST Act. He further argues that in terms of circular issued by the respondents, it is incumbent that two separate dates be fixed for filing of the reply and for hearing, which has not been done in the present case. 4. Standing Counsel based upon the instructions states that the date of hearing and the date of filing the reply were same. 5. This issue was considered by this court in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgment dated 04.03.2024. 6. On the said sole ground, following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 7. Orders dated 30.04.2024 & 21.02.2025 are quashed. 8. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 7.3.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench