Neutral Citation No. - 2025:AHC-LKO:46945 Court No. - 6 Case :- WRIT TAX No. - 768 of 2025 Petitioner :- Sarv Sri Raj Transport And Traders Thru. Proprietor Uditraj Respondent :- The State Of U.P. Thru. Addl. Chief Secy. Deptt. Of (Institutional Finance) And 2 Others Counsel for Petitioner :- Yogeshwar Sharan Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard the counsel for the petitioner and the learned Standing Counsel. 2. The present petition has been filed by the petitioner challenging the order dated 04.06.2025 as well as the order dated 19.02.2025 passed under section 73 of the GST Act. 3. Submission of the counsel for the petitioner is that while passing the order under section 73 of the Act, no opportunity of hearing was granted. 4. Standing Counsel, on the basis of the instructions, states that in the notice issued to the petitioner, the date of hearing was prior in point of time than the date of submission of reply. Even before the appellate authority, the petitioner could not appear on account of the conduct of the representative. 5. Considering the fact that the main order under section 73 of the Act is without affording an opportunity of hearing and the appeal has also been decided ex-parte without taking the said assertion into consideration, both the orders dated 04.06.2025 and 19.02.2025 cannot be sustained and are quashed. The matter is remanded to the assessing authority to pass fresh order in accordance with law after giving an opportunity of hearing to the petitioner. 6. The writ petition stands allowed with the said observations. Order Date :- 12.8.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench