Neutral Citation No. - 2025:AHC-LKO:9626 Court No. - 7 Case :- WRIT TAX No. - 67 of 2025 Petitioner :- M/S Sri Mahakaleswar Ji Enterprises Thru. Auth. Signatory Mr. Anoop Kumar(Accountant) Respondent :- Assistant Commissioner State Tax, Division 2, Lakhimpur Kheri And Another Counsel for Petitioner :- Rishi Raj Mishra,Sachin Kumar Mishra 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 order dated 26.04.2024 passed by the Assistant Commissioner under section 73 of the GST Act as also the order dated 05.12.2024 whereby the appeal has been dismissed as being beyond the limitation. 3. The neat contention of the counsel for the petitioner is that while passing the order under section 73 of the Act, the hearing as required under section 75(4) of the Act was not given. Reliance is placed upon the judgment in Writ Tax No.1029 of 2021 (Bharat Mint and Allied Chemicals vs. Commissioner Commercial Tax) decided on 04.03.2022. 4. Considering and following the ratio of the said judgment, the present petition is allowed. Both the orders dated 26.04.2024 and 05.12.2024 are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after giving an opportunity of hearing to the petitioner. 5. The amount deposited during the appeal proceedings shall be refunded to the petitioner on his moving appropriate application. Order Date :- 14.2.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench