Neutral Citation No. - 2025:AHC-LKO:30055 Court No. - 6 Case :- WRIT TAX No. - 465 of 2025 Petitioner :- M/S Ess Kay Herbs Lucknow, Thru. Proprietor, Krishna Kumar Gupta Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration,Lko. And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra Srivastava,Soorshen Singh Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard the counsel for the petitioner, learned Standing Counsel. 2. The present petition has been filed challenging the order dated 07.08.2024 passed under section 73 of the GST Act as well as the order dated 02.12.2024 whereby the appeal was dismissed. 3. The neat contention of the counsel for the petitioner is that no opportunity of hearing was granted while passing the order under section 73 of the Act. 4. Standing Counsel based upon the instructions states in the earlier notice sent, date of hearing and the date of submission of the of reply were same and subsequently in the reminder, no date was fixed. 5. Considering the judgment 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 and finding that the order has been passed without affording the opportunity of hearing, both the orders dated 07.08.2024 and 02.12.2024 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. It is clarified that the petitioner would also be entitled to take such defenses as may be available under law. 6. The writ petition stands allowed. Order Date :- 21.5.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench