Neutral Citation No. - 2025:AHC-LKO:16567 Court No. - 6 Case :- WRIT TAX No. - 231 of 2025 Petitioner :- M/S Vijay Lakshmi Sales Corporation Thru. Partner Mr. Puneet Rastogi Respondent :- The Commissioner Of Goods And Service Tax Lko. U.P. And 2 Others Counsel for Petitioner :- Deep Narayan Tripathi,Arjun Gupta Counsel for Respondent :- 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 an order dated 09.04.2024 passed under Section 73 of the GST Act as well as the order dated 15.03.2025 whereby the appeal was dismissed. 3. Submission of the counsel for the petitioner is that prior to passing of the order under section 73, no opportunity of hearing was granted and no date for hearing was fixed. The said fact is also corroborated by the respondents counsel. 4. Considering the fact that no hearing has been granted and no specific date has been fixed, the orders impugned cannot sustained and are quashed. The matter is remanded to the assessing authority to pass fresh order in accordance with law after giving an opportunity of hearing. 5. 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