Neutral Citation No. - 2025:AHC-LKO:22989 Court No. - 6 Case :- WRIT TAX No. - 370 of 2025 Petitioner :- M/S Frontline Ncr Business Solutions Private Limited Thru. Director And Another Respondent :- Additional Commissioner Grade Ii Appeal 5 State Tax Lko. And 2 Others Counsel for Petitioner :- Sharad Kumar Shukla, Ravindra Singh, Rohit Singh Raghuvanshi Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard the counsel for the petitioner, learned Standing Counsel and Sri Anup Singh who appears for the opposite party no.3. 2. The present petition has been filed challenging the orders dated 05.03.2024 passed under section 73 of the GST Act as well as the order dated 30.09.2024 whereby the appeal was dismissed on account of lack of pre-deposit. 3. The counsel for the petitioner argues that prior to passing the order under section 73 of the GST Act, no opportunity of hearing was provided which is mandatory in terms of Section 75 (4) of the GST Act. 4. The Standing counsel, on instruction, states that in the notice sent to the petitioner, the date of reply and the date of hearing were same. 5. The said cannot be termed as compliance of the mandatory requirement under section 75(4) of the GST Act. This issue is also covered by the judgment of this court in the case of Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr. in Writ Tax No. 303 of 2024 vide judgment dated 04.03.2024. 6. Following the said judgment, both the orders dated 05.03.2024 and 30.09.2024 are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after giving an opportunity of hearing. 7. The writ petition stands allowed. Order Date :- 23.4.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench