Neutral Citation No. - 2025:AHC-LKO:19662 Court No. - 6 Case :- WRIT TAX No. - 305 of 2025 Petitioner :- M/S Adinath Enterprises,A Proprietorship Concern Of Ms.Roli Jain And Another Respondent :- State Of U.P. Thru. Its Prin. Secy. State Tax Lko. And Another Counsel for Petitioner :- Mudit Agarwal 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 03.12.2024 passed under Section 74 of GST Act. 3. Submission of learned counsel for the petitioner is that no separate date of hearing was fixed and no hearing was accorded to the petitioner prior to passing of the said order. 4. Learned Standing Counsel, based upon instructions, states that same date for filing of reply as well as for hearing was fixed. 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 impugned order to be in violation 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 03.12.2024 is 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