Neutral Citation No. - 2025:AHC-LKO:33458 Court No. - 6 Case :- WRIT TAX No. - 539 of 2025 Petitioner :- M/S R. N. Pathak Dunni Chand Thru. Authorised Partner Shri Abhinav Katyal Respondent :- The State Of U.P. Thru. Its Prin. Secy. G.S.T. Deptt. Lko. And 2 Others Counsel for Petitioner :- Sandeep Gupta,Ravi Kumar Surtani Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 30.04.2024 passed under Section 73 of the GST Act as well as the order dated 12.03.2025 whereby the appeal was dismissed. 3. Neat contention of learned counsel for the petitioner no opportunity of hearing was granted prior to passing the order under Section 73. It is stated that in the notice, same date was given for filing of reply and for hearing. 4. The said fact is not disputed by learned Standing Counsel. 5. On the said sole ground and following the judgment in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) dated 04.03.2024, present petition is allowed. 6. Orders dated 30.04.2024 & 12.03.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 30.5.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench