Neutral Citation No. - 2025:AHC-LKO:16634 Court No. - 6 Case :- WRIT TAX No. - 238 of 2025 Petitioner :- M/S Paris Garments Caters And General Order Supplier,Balrampur Thru. Prop. Om Prakash Tiwari Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration,Lko. And 3 Others Counsel for Petitioner :- Aayush Pankaj Tiwari,Durga Prasad Dubey,Peeyush Pankaj 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 an order dated 05.11.2024 passed under section 74 of the GST Act as well as the order dated 10.03.2025 whereby the appeal was dismissed on the ground of delay. 3. Submission of the counsel for the petitioner is that no hearing was accorded while passing the order under section 74 of the GST Act. 4. Standing Counsel, based upon instructions, states that the petitioner was intimated the date, on which date he filed the submissions, however thereafter no fresh date for hearing was fixed. Even from the impugned order, there appears to be no consideration of personal hearing being given to the petitioner. Thus, finding the said order to be contrary to the mandate of Section 75(4) of the act as also in violation of the Article 14 of the Constitution of India, the same cannot be sustained and are quashed. The matter is remanded to the assessing authority to pass fresh order in accordance with law after giving an opportunity of hearing to the petitioner. 5. The writ petition stands allowed with the said observations. Order Date :- 24.3.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench