Neutral Citation No. - 2025:AHC-LKO:19717 Court No. - 6 Case :- WRIT TAX No. - 307 of 2025 Petitioner :- Max Enterprises,Amethi Thru. Sole Proprietor Mr. Dilip Kumar Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance,Lko. And 2 Others Counsel for Petitioner :- Ashish Chaturvedi Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the parties and perused the record. 2. The present petition has been filed by the petitioner challenging an order dated 18.04.2024 passed under Section 73 of the GST Act. 3. The counsel for the petitioner states that no opportunity of hearing as is prescribed under Section 75(4) of the GST Act was granted prior to passing of the said order. 4. Learned Standing Counsel based upon the instructions states that no date for hearing was fixed. 5. In view of the said, the impugned order 18.04.2024 is quashed. The matter is remanded for adjudication afresh in accordance with law after giving an opportunity of hearing. 6. The petition is disposed of in terms of the above. Order Date :- 8.4.2025 Arun Digitally signed by :- ARUN KUMAR High Court of Judicature at Allahabad, Lucknow Bench