Neutral Citation No. - 2025:AHC-LKO:32261 Court No. - 6 Case :- WRIT TAX No. - 511 of 2025 Petitioner :- M/S Maa Tent House Thru. Proprietor Vivek Kumar Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned Counsel for the petitioner as well as learned Standing Counsel. 2. The present petition has been filed challenging the order dated 20.12.2023 passed under Section73 of the GST Act as well as the order dated 11.12.2024 whereby, the appeal was dismissed. 3. The impugned orders on record reveal that the petitioner was not granted any opportunity of hearing while deciding the matter under Section 74, which is contrary to the mandate of Section 75 (4) of the GST Act. 4. 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 20.12.2023 and 17.12.2024 are quashed. 5. 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 :- 28.5.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench