Neutral Citation No. - 2025:AHC-LKO:15232 Court No. - 7 Case :- WRIT TAX No. - 210 of 2025 Petitioner :- M/S Mishra Enterprises Thru. Partner Anurag Mishra 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, learned Standing Counsel for the State respondent and perused the record. 2. The present petition has been filed by the petitioner challenging the order dated 22.04.2024 passed under Section 73 of the GST Act. 3. The submission of the counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the said order, which is mandatory under Section 75(4) of the GST Act. 4. Learned Standing Counsel based upon instructions states that in the notice sent, no date for hearing was fixed. 5. Considering the said statement and prima facie finding that no hearing is reflected in the impugned order, the order is clearly contrary to Section 75(4) of the GST Act and is also violative of Article 14, thus on both the said grounds, the impugned order cannot be sustained and is quashed. The matter is remanded to the Assessing Authority to pass a fresh order in accordance with law after giving an opportunity of hearing. 6. The petition is disposed of in terms of the above. Order Date :- 12.3.2025 Arun Digitally signed by :- ARUN KUMAR High Court of Judicature at Allahabad, Lucknow Bench