Neutral Citation No. - 2025:AHC-LKO:15198 Court No. - 7 Case :- WRIT TAX No. - 202 of 2025 Petitioner :- M/S Sriram Traders Thru. Its Proprietor Ajay 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 petitioner as well as learned Standing Counsel. 2. The present petition has been filed challenging the order dated 23.12.2023 passed under Section 73 of the GST Act against the petitioner. 3. The neat contention of the Counsel for the petitioner is that the order is ex-parte and no hearing was accorded. He further states that even in the notice served upon the petitioner, no date for hearing was fixed. 4. Considering the sole ground, prima facie, the order impugned is contrary to the mandate of Section 75(4) of the GST Act as well as in violation of Article 14 of the Constitution of India. Thus on the sole ground of not granting opportunity of hearing, the order impugned dated 23.12.2023 cannot be sustained and is quashed. The writ petition is allowed. 5. The matter is remanded to the Assessing Authority to pass fresh order in accordance with law after providing adequate opportunity of hearing. Order Date :- 12.3.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench