Neutral Citation No. - 2025:AHC-LKO:7759 Court No. - 7 Case :- WRIT TAX No. - 59 of 2025 Petitioner :- M/S Sandeep Cement And Iron Store Thru. Sandeep Kumar Agrawal Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko And 2 Others Counsel for Petitioner :- Amit Agarwal Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard Sri Pranjal Shukla, learned Counsel for the petitioner as well as learned Standing Counsel. 2. The present petition has been filed challenging an order passed under Section 73 of the GST Act as well as the order dated 08.10.2024, whereby the appeal was dismissed on the ground of limitation. 3. The neat submission of the Counsel for the petitioner is that no opportunity of hearing was afforded prior to passing of the order under Section 73 of the GST Act, which is contrary to the mandate of Section 75(4) of the GST Act. 4. Learned Standing Counsel based upon the instructions verified that no opportunity of hearing was granted, as such, on sole limited ground that the petitioner was not afforded the opportunity of hearing, which is mandatory under Section 75(4), the impugned orders dated 08.10.2024 and 22.11.2021 are quashed. The writ petition is allowed. 5. The matter is remanded to the Assessing Authority to pass fresh order after affording opportunity of hearing, in accordance with law. Order Date :- 6.2.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench