Neutral Citation No. - 2025:AHC-LKO:15206 Court No. - 7 Case :- WRIT TAX No. - 194 of 2025 Petitioner :- M/S Gupta Brothers Thru. Kapil Kumar Gupta And Another Respondent :- State Of U.P. Thru. Secy. Revenue,Lko. And Another Counsel for Petitioner :- Savitra Vardhan Singh Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioners and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order passed under Section 73 of GST Act dated 23.04.2024. 3. Contention of learned counsel for the petitioners is that no opportunity of hearing was granted. The notice also does not indicate that any date was fixed for personal hearing. The impugned order also does not reveal that any hearing was accorded. 4. Finding the same to be in violation of Section 75(4) of GST Act and also in violation of principles of natural justice, the impugned order dated 23.04.2024 is quashed. Present petition is allowed. 5. 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