Neutral Citation No. - 2025:AHC-LKO:18469 Court No. - 6 Case :- WRIT TAX No. - 282 of 2025 Petitioner :- M/S Bcs Consulting Private Limited Thru. Director Abhishek Bhartiya Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance Lko. And 3 Others Counsel for Petitioner :- Ashish Chaturvedi,Pratichi Chaturvedi 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 12.04.2024 passed under Section 73 of the GST Act as well as the order dated 27.12.2024 whereby the appeal was dismissed. 3. Contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing the order under Section 73 of GST Act. 4. Learned Standing Counsel, based upon instructions, states that the date of hearing was fixed prior to the date of filing of the reply. 5. This aspect was considered 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. 6. On the said sole ground, following the judgment in the case of Mahaveer Trading Company (supra) and finding that the order impugned has not accorded any hearing, present petition is allowed. 7. Orders dated 12.04.2024 & 27.12.2024 are quashed. 8. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 3.4.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench