Neutral Citation No. - 2025:AHC-LKO:17182 Court No. - 6 Case :- WRIT TAX No. - 248 of 2025 Petitioner :- M/S V.K. Construction, Majnawana Sohawal Faizabad Thru. Proprietor Vinod Kumar Singh 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 as well as learned Standing Counsel. 2. The present petition has been filed challenging the order dated 22.12.2023 passed under Section 73 of the GST Act. 3. The neat submission of the Counsel for the petitioner is that no opportunity of hearing was granted. He states that in the notice the date of submission of reply and the date of hearing are same, which issue has been considered in detail by a Division Bench of this Court in the case of Mahaveer Trading Company vs Deputy Commissioner State Tax and another: Writ Tax No.303 of 2024, decided on 04.03.2024. 4. Finding the order impugned to be violative of the provisions of Section 75 (4) of the GST Act and the issue being squarely covered by the aforesaid judgment of the Division Bench, the impugned order dated 22.12.2023 cannot be sustained and is accordingly quashed. The writ petition is allowed. 5. The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate opportunity of hearing. Order Date :- 26.3.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench