Neutral Citation No. - 2025:AHC-LKO:16876 Court No. - 6 Case :- WRIT TAX No. - 245 of 2025 Petitioner :- M/S Manish Indane Gramin Vitran Thru. Proprietor Amrawati 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 and learned Standing Counsel for the State. 2. Present petition has been filed challenging the orders dated 29.04.2024 passed under Section 73 of the GST Act. 3. The neat contention of learned counsel for the petitioner is that in the show-cause notice, the date of submission of reply and the date of hearing were same, which is contrary to the circulars issued by the department itself. 4. It is argued that the said issue was dealt with by this Court in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgment dated 04.03.2024. 5. Finding the lacuna which was noticed in the case of Mahaveer Trading Company (supra) existing in the present case also, present petition deserves to be allowed and is accordingly allowed. 6. Order dated 29.04.2024 is quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner as prescribed under Section 75(4) of GST Act. Order Date :- 25.3.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench