Structure of BH4-:

B has 4 bond pairs of electrons.
Structure of H3O+:

O has 3 bond pairs of electrons and 1 lone pair of electrons
Central atom present in both the ions is surrounded by different number of bond pairs of electrons. So, they have the different geometries. BH4− possesses tetrahedral geometry while H3O+ possesses trigonal bipyramida geometry due to bp-lp repulsion.