Neutral Citation No. - 2025:AHC-LKO:16355 Court No. - 6 Case :- WRIT TAX No. - 228 of 2025 Petitioner :- Bala Ji Traders Pakdi Bazar Thru. Proprietor Vijay Kumar Respondent :- State Of U.P. Thru. Addl. Chief Secy. Deptt. Of (Institutional Finance ) Lko. And 2 Others Counsel for Petitioner :- Yogeshwar Sharan Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging an order dated 12.05.2023 passed under Section 74 of GST Act as well as an order in appeal dated 25.01.2025, which was dismissed on the ground of delay. 3. The neat submission of counsel for the petitioner is that no opportunity of hearing was granted as is evident from the order itself. 4. Learned Standing Counsel does not deny the said fact. 5. Thus, finding the impugned order under Section 74 of GST Act to be contrary to mandate of Section 75(4) of GST Act and thus, violative of Art. 14 of Constitution of India, the impugned orders dated 12.05.2023 & 25.01.2025 are quashed. 6. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. 7. Present petition stands allowed in above terms. Order Date :- 21.3.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench