Neutral Citation No. - 2025:AHC-LKO:33291 Court No. - 6 Case :- WRIT TAX No. - 535 of 2025 Petitioner :- M/S Welldone Infrastructure Pvt. Ltd. Thru. Authorize Manager Administration Sri Vivek Singh Respondent :- State Of U.P. Thru. Commissioner State Tax,Lko. And 2 Others Counsel for Petitioner :- Durgesh Kumar Pathak 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 29.04.2024 passed under Section 73 of the GST Act as well as the order dated 06.03.2025 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. 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 29.04.2024 & 06.03.2025 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