Neutral Citation No. - 2025:AHC-LKO:16021 Court No. - 6 Case :- WRIT TAX No. - 205 of 2025 Petitioner :- M/S Tiwari Goods Carrier Ayodhya Thru. Proprietor Shiv Shankar Tiwari 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 30.08.2024 passed under Section 73 of the GST Act. 3. Submission of learned counsel for the petitioner is that no opportunity of hearing was granted. In fact, no date of hearing was also fixed as is evident from Annexure - 2. 4. Considering the fact that non-grant of opportunity is violative of Section 75(4) of GST Act read with Art. 14 of Constitution and relying upon the judgment passed in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) dated 04.03.2024, the impugned order dated 30.08.2024 cannot be sustained and is quashed. 5. Present petition is accordingly allowed. 6. 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