Neutral Citation No. - 2025:AHC-LKO:21223 Court No. - 6 Case :- WRIT TAX No. - 297 of 2025 Petitioner :- M/S Niranjan Rastogi Thru. Its Proprietor Niranjan Rastogi Lko Respondent :- State Of U.P. Thru. Its Addl. Chief Secy. Finance Deptt. And 2 Others Counsel for Petitioner :- Ajay Sharma 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 03.04.2023 passed under Section 73 of the GST Act as well as the order dated 20.03.2025 whereby the appeal was dismissed. 3. The neat contention of learned counsel for the petitioner is that while passing the order under Section 73 of GST Act, no opportunity of hearing was granted. 4. Learned Standing Counsel, based upon instructions, states that no opportunity of hearing was granted. 5. In view thereof, the impugned orders dated 03.04.2023 & 20.03.2025 being in violation of Section 75(4) of GST Act, are quashed. 6. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. 7. Present petition is allowed in above terms. Order Date :- 16.4.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench