Neutral Citation No. - 2025:AHC-LKO:17934 Court No. - 6 Case :- WRIT TAX No. - 270 of 2025 Petitioner :- M/S Sriram Traders Thru. Its Proprietor Ajay Kumar Gupta And Another Respondent :- State Of U.P. Thru. Prin. Secy. State Tax 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 an order dated 17.02.2023 passed under Section 74 of the GST Act. 3. The submission of the Counsel for the petitioner is that no opportunity of hearing was granted to the petitioner. 4. Learned Standing Counsel based upon instructions states that no date for hearing was fixed. 5. Considering the said submission and finding that the said issue has already been decided in the case of M/s Santosyh Traders through Proprietor Santosh Kumar Gonda vs State of U.P. and others: 2023:AHC-LKO:57518, the order impugned dated 17.02.2023 cannot be sustained as being violation of Section 75(4) of the GST Act and is accordingly quashed. The writ petition is allowed. 6. The matter is remanded to the respondent authority to pass fresh order in accordance with law after giving opportunity of hearing to the petitioner. Order Date :- 1.4.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench