Neutral Citation No. - 2025:AHC-LKO:16039 Court No. - 6 Case :- WRIT TAX No. - 208 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,Ashish Kumar Yadav 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 09.08.2023 passed under Section 73 of the GST Act. 3. Submission of learned counsel for the petitioner is that no opportunity of hearing was granted. He invites my attention to the show cause notice to show that the date of hearing and the date of submission of reply are same. 4. It is also 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 and after considering the circular issued by the respondents, the said writ petition was decided. 5. Finding the impugned order to be violative of principles of natural justice and following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 6. Order dated 09.08.2023 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 :- 20.3.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench