Neutral Citation No. - 2025:AHC-LKO:19886 Court No. - 6 Case :- WRIT TAX No. - 309 of 2025 Petitioner :- M/S Adinath Enterprises,A Proprietorship Concern Of Ms. Roli Jain And Another Respondent :- State Of U.P. Thru. 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 the counsel for the petitioner and the learned Standing Counsel. 2. The present petition has been filed challenging an order dated 03.12.2024 passed under section 74 of the GST Act. 3. The neat submission of the counsel for the petitioner is that in the notice, the date of hearing and the date of filing the reply was same, which is not in accordance with law. Reliance is placed upon the judgment of this court in the case of Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgment dated 04.03.2024. 4. Finding the order to be without affording an opportunity of hearing and following the judgment in the case of Mahaveer Trading Company (supra), the order dated 03.12.2024 cannot be sustained and is quashed. The matter is remanded back to the assessing authority to pass a fresh order after affording an opportunity of hearing in accordance with law. 5. The writ petition stands allowed. Order Date :- 9.4.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench