Neutral Citation No. - 2025:AHC-LKO:23296 Court No. - 6 Case :- WRIT TAX No. - 366 of 2025 Petitioner :- M/S Sanjeel Traders,Barabanki Thru. Proprietor Namely Mohammad Sanjeel Respondent :- The State Of U.P. Thru. Its Prin. Secy. Revenue Deptt. And 2 Others Counsel for Petitioner :- Rakesh Kumar Srivastava,Pankaj Verma Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Supplementary affidavit filed today in Court is taken on record. 2. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 3. Present petition has been filed challenging the orders dated 30.08.2024 passed under Section 73 of the GST Act as well as the order dated 24.12.2024 whereby the appeal was dismissed. 4. The contention of learned counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order under Section 73. Even the appellate order was without hearing. 5. Learned Standing Counsel, based upon instructions, does not dispute the fact that no opportunity of hearing was granted prior to passing of the order under Section 73 of GST Act and the appellate order is also without hearing. 6. Thus, on the said limited ground, orders dated 30.08.2024 & 24.12.2024 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. While doing so, contention of the petitioner that the entire amount has been deposited shall also be taken into consideration. 8. Present petition is allowed in above terms. Order Date :- 24.4.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench