Neutral Citation No. - 2025:AHC-LKO:16041 Court No. - 6 Case :- WRIT TAX No. - 206 of 2025 Petitioner :- M/S Krishna Rice Mills Thru. Its Partner Ramesh Kumar 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 and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 24.07.2024 passed under Section 73 of the GST Act. 3. The neat contention of learned counsel for the petitioner is that no date for hearing was fixed. 4. Learned Standing Counsel has produced instructions which states that the petitioner may appear after one week for submission of reply/hearing, however, no instructions could be produced specifying as to whether any specific date of hearing was fixed or not. 5. 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. 6. Thus, finding the impugned order to be violative of Section 75(4) of GST Act read with Art. 14 of Constitution of India and following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 7. Order dated 24.07.2024 is quashed. 8. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 20.3.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench