Neutral Citation No. - 2025:AHC-LKO:16560 Court No. - 6 Case :- WRIT TAX No. - 213 of 2025 Petitioner :- M/S Shree Sai Nath Construction Company Thru. Proprietor Mr. Virendra Kumar Mishra Respondent :- Union Of India Thru. Secy. Revenue Deptt. Of Revenue , New Delhi And 4 Others Counsel for Petitioner :- Ashish Chaturvedi,Pratichi Chaturvedi Counsel for Respondent :- A.S.G.I.,C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard the counsel for the petitioner and the learned Standing Counsel. 2. The present petition has been filed by the petitioner challenging the order dated 18.04.2024 passed under section 73 of the GST Act. 3. The submission of the counsel for the petitioner is that no date for hearing was fixed. 4. Standing Counsel, based upon the instructions states that in the notice sent, in front of date and time of personal hearing, 'NA' was reflected. The order also does not reflect that any hearing was granted. 5. Considering the decision making to be contrary to Section 75(4) of the GST Act and also violative of Article 14 of the Constitution of India, cannot be sustained. The order dated 18.04.2024 is quashed. The matter is remanded to pass fresh order in accordance with law after giving an opportunity of hearing to the petitioner. 6. The writ petition stands allowed with the said observations. Order Date :- 24.3.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench