Neutral Citation No. - 2025:AHC-LKO:15210 Court No. - 7 Case :- WRIT TAX No. - 200 of 2025 Petitioner :- M/S Maa Savitri Medical Store Thru. Proprietor Amresh Chandra Srivastava Respondent :- State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 2 Others Counsel for Petitioner :- Utkarsh Misra,Abhishek 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 09.08.2023 passed under Section 73 of the GST Act. 3. The contention of the Counsel for the petitioner is that the petitioner was not accorded the opportunity of hearing. He argues that in the notice as well as in the two reminders, no date was fixed for hearing. The order impugned also does not record that any opportunity of hearing was accorded to the petitioner. 4. Finding the order impugned to be prima facie violative of Section 75(4) of the Act and also in violation of principles of nature justice, cannot be sustained. The order impugned dated 09.08.2023 is quashed. The writ petition is allowed. 5. The matter is remanded to the Assessing Authority to pass fresh order in accordance with law after providing adequate opportunity of hearing. Order Date :- 12.3.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench