Neutral Citation No. - 2025:AHC-LKO:19544 Court No. - 6 Case :- WRIT TAX No. - 300 of 2025 Petitioner :- M/S P.B.C. Infrastructure India Pvt. Ltd.Thru. Authorized Signatory Mr.Mohammad Anas Respondent :- Addl. Commissioner Grade-Ii( Appeal), State Tax, Lko. And Another Counsel for Petitioner :- Ujjwal Tripathi,Priyank Yadav 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 order dated 08.04.2024 passed under Section 73 of the GST Act as well as the order dated 07.02.2025 whereby the appeal was dismissed on account of non/short-payment. 3. The neat contention of learned counsel for the petitioner is that order under Section 73 of GST Act was passed without giving any opportunity of hearing. 4. Learned Standing Counsel, based upon instructions, states that in the notice issued to the petitioner, the date of hearing was fixed prior in point of time than the date of filing of the reply. 5. It is argued that the said issue was dealt with 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, finding the order under Section 73 of GST Act to be without compliance of Section 75(4) of GST Act and following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 7. Order dated 08.04.2024 & 07.02.2025 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 :- 8.4.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench