Neutral Citation No. - 2025:AHC-LKO:17959 Court No. - 6 Case :- WRIT TAX No. - 265 of 2025 Petitioner :- M/S Sriram Traders Thru. 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 the order dated 08.12.2023 passed under Section 73 of the GST Act as well as the order dated 24.04.2024 whereby, the appeal has been dismissed. 3. The submission of the Counsel for the petitioner is that the orders impugned have been passed without affording any opportunity of hearing to the petitioner. 4. Learned Standing Counsel based upon instructions states that the same date of submission of reply and hearing was fixed. 5. Considering the said submission, prima facie, the fixing of the same date for hearing and for final hearing is contrary to the circular issued and the said aspect has been considered by the 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, the orders impugned cannot be sustained. 6. In view thereof, the impugned order dated 08.12.2023 and the order dated 24.04.2024 are quashed. The writ petition is allowed. 7. 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 :- 1.4.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench