Neutral Citation No. - 2025:AHC-LKO:5852 Court No. - 7 Case :- WRIT TAX No. - 39 of 2025 Petitioner :- M/S Abhai Enterprises Thru. Proprietor Ashish Kumar Agarwal Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration,Lko. And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra 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 challenging the orders dated 29.04.2024 passed under section 73(9) of the GST Act as well as the order dated 26.11.2024 whereby the the appeal preferred has been dismissed as being beyond limitation. 3. The submission of the counsel for the petitioner is that in the notice served upon the petitioner, the date of hearing was fixed as 15.02.2024 and the date of submission of the reply was fixed as 27.02.2024, which is self contradictory. The order impugned also does not record as to whether any opportunity of hearing was granted to the petitioner or not. 4. Finding the said order to be violative of section 75(4) and also being arbitrary in respect of fixing of dates, the impugned order are quashed. The matter is remanded to pass fresh orders in accordance with law after giving an opportunity of hearing to the petitioner. 5. With the said observations, the writ petition stands disposed off. Order Date :- 29.1.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench