Neutral Citation No. - 2025:AHC-LKO:872 Court No. - 7 Case :- WRIT TAX No. - 378 of 2024 Petitioner :- M/S Om Prakash Mishra Raipur Kotsarai Thru. Proprietor Om Prakash Mishra Respondent :- State Of U.P. Thru. Prin. Secy. Tax Lko. And 3 Others Counsel for Petitioner :- Utkarsh Misra,Abhishek,Siddhartha Verma 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 dated 27.07.2022 passed under Section 73 of GST Act as well as the order dated 11.03.2024 whereby the appeal preferred was dismissed. 3. Submission of learned counsel for the counsel for the petitioner is that no opportunity of hearing as is required under Section 75(4) of GST Act was granted to the petitioner prior to passing of the impugned order. The said issue is squarely covered by the judgment of this Court passed in the case of M/S Rizvi Medical Agency vs. State of U.P. & Ors.; Neutral Citation No.-2024:AHC-LKO:81107. 4. Considering and adopting the reasoning as contained in the case of M/S Rizvi Medical Agency (supra), the impugned orders dated 27.07.2022 & 11.03.2024 are quashed. 5. The respondents would be at liberty to pass a fresh order after giving an opportunity of hearing to the petitioner, in accordance with law. 6. Present petition stands allowed in above terms. Order Date :- 7.1.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench