Neutral Citation No. - 2025:AHC-LKO:15032 Court No. - 7 Case :- WRIT TAX No. - 191 of 2025 Petitioner :- M/S Pradum Traders Its Proprietor Rajesh Kumar Respondent :- State Of U.P. Thru. Prin. Secy. Tax And Registration,Lko. And 2 Others Counsel for Petitioner :- Abhishek,Utkarsh Misra 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 order passed under Section 73 of GST Act dated 27.12.2023. 3. The neat contention of learned counsel for the petitioner is that in the notice served, the date of hearing and the date of submission of reply were same. He also states argues that earlier also, no date for personal hearing was fixed which fact is verified by learned Standing Counsel for the State. 4. It is argued that the said issue was dealt with 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. 5. On the said sole ground, following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 6. Order dated 27.12.2023 is quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 12.3.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench