Neutral Citation No. - 2025:AHC-LKO:9313 Court No. - 7 Case :- WRIT TAX No. - 74 of 2025 Petitioner :- M/S Satakshi Contractors Pvt. Ltd. Thru. Director Mr. Boop Narayan Singh Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax Lko And 3 Others Counsel for Petitioner :- Punit Kumar Srivastava,Ishank Srivastava,Rakesh Srivastava,Shashank Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned Counsel for the petitioner as well as learned Standing Counsel. 2. The present petition has been filed challenging the order dated 13.12.2023 passed under Section 73 of the GST Act as well as the as the order dated 30.01.2025, whereby, the appeal has been dismissed as being beyond limitation. 3. Submission of the Counsel for the petitioner is that the order dated 13.12.2023 is an ex-parte order and no notice for hearing was given. He further argues that even if the petitioner has not filed any reply to the show cause notice, it was incumbent upon the respondents to have grant a hearing in terms of the mandate of Section 75(4) of the GST Act, which has not been done. 4. It also appears from the record that challenging the said order, the petitioner had preferred a Writ Tax No.302 of 2024, which was dismissed on the ground of alternative remedy of appeal. The appeal was preferred and the appeal has been dismissed on the ground of limitation. 5. In sum and substance, the submission of the Counsel for the petitioner is that the order under Section 73 of the GST Act has been passed without giving a mandatory hearing as prescribed under Section 75(4) of the GST Act and this issue was not considered while deciding Writ Tax No.302 of 2024. 6. Considering the fact that the mandatory provisions of Section 75(4) are essentially to be followed and the same has not been followed as is clear from the perusal of the orders impugned. On the said limited ground, the impugned orders 13.12.2023 and the order dated 30.01.2025, are quashed. The writ petition is allowed. 7. The matter is remanded to pass orders afresh after giving opportunity of hearing to the petitioner. 8. The amount deposited by the petitioner while preferring the appeal shall be refunded on moving appropriate application. Order Date :- 13.2.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench