Neutral Citation No. - 2025:AHC-LKO:34668-DB Court No. - 2 Case :- WRIT TAX No. - 527 of 2025 Petitioner :- Ashok Kumar Agarwal Proprietor Of M/S Singhal Brothers Respondent :- State Of U.P. Thru. Its Prin. Secy. Institutional Finance Lko. And 2 Others Counsel for Petitioner :- Anuj Singh Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Praveen Kumar Giri,J. 1. After hearing the matter, what comes out is that the opportunity of personal hearing has not been given to the petitioner before passing of the order under Section 73(9) of UPGST Act, 2017, a fact which was fairly stated by the learned Additional Chief Standing Counsel stands justified. 2. We, therefore, quash the impugned order dated 23.4.2024 passed under Section 73 of the Act, 2017, with liberty, however, to the competent authority to proceed against the petitioner afresh if otherwise permissible in law. 3. The writ petition is allowed in the aforesaid terms. Order Date :- 5.6.2025 DKS (Praveen Kumar Giri,J.) (Rajan Roy,J.) Digitally signed by :- DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad, Lucknow Bench