HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1004 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Heard Shri Pankaj Shukla, learned counsel appearing for the petitioner and learned Standing Counsel for the State-respondent(s). 2. Present petition has been filed challenging the order dated 29.08.2022 passed under Section 74 of the GST Act as well as the order dated 06.09.2024, whereby the appeal was dismissed. 3. Contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing the order under Section 74. 4. Learned Standing Counsel, based upon instructions, states that in the show-cause notice, 'NA' was mentioned for personal hearing. 5. It is argued that the said issue was dealt with by this Court in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgment dated 04.03.2024. 6. On the said sole ground, following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 7. Orders dated 29.08.2022 & 06.09.2024 are quashed. 8. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 23, 2025 Praveen Versus Counsel for Petitioner(s) : Pankaj Shukla, Neeraj Shukla Counsel for Respondent(s) : C.S.C. (Pankaj Bhatia,J.) M/S Radhey Krishna Trading Company Thru. Proprietor Suresh .....Petitioner(s) State Of U.P. Thru. Prin. Secy. (Tax And Registration ) Lko. And 2 Others .....Respondent(s) Digitally signed by :- PRAVEEN KUMAR High Court of Judicature at Allahabad, Lucknow Bench