HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1506 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J. 1. It is an admitted position by the authorities that no personal hearing was granted to the petitioner before passing of the order under Section 74 of the U.P. G.S.T. Act. 2. In the light of the same, the impugned order is quashed and set aside with the direction to the authorities to grant an opportunity of hearing to the petitioner and thereafter pass a reasoned order in accordance with law. 3. The writ petition is accordingly disposed of. December 16, 2025 Anurag Versus Counsel for Petitioner(s) : Manish Misra, Savitra Vardhan Singh Counsel for Respondent(s) : C.S.C. (Manjive Shukla,J.) (Shekhar B. Saraf,J.) M/S Luxmi Beej Bhandar Thru. Proprietor Neelesh Vaish And Another .....Petitioner(s) State Of U.P. Thru. Secy. State Tax U.P. Lko. And Another .....Respondent(s) Digitally signed by :- ANURAG SINGH High Court of Judicature at Allahabad, Lucknow Bench