Neutral Citation No. - 2025:AHC-LKO:17184 Court No. - 6 Case :- WRIT TAX No. - 247 of 2025 Petitioner :- M/S Santosh Traders Thru. Proprietor Pankaj Kumar Gupta Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax Registration Govt. Of U.P. Lko. U.P. 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 learned Counsel for the petitioner as well as learned Standing Counsel. 2. The present petition has been filed challeing the order dated 06.08.2024 passed under Section 73 of the GST Act as well as the order dated 17.03.2025 whereby, the appeal was dismissed on the ground of limitation. 3. The neat submission of the Counsel for the petitioner is that while passing the order impugned under Section 73 of the GST Act, no opportunity of hearing was granted, which is mandatory in terms of Section 75 (4) of the GST Act. 4. Learned Standing Counsel based upon the instructions states that in the second reminder notice, no date for hearing was fixed. 5. The orders impugned also does not record whether any opportunity of hearing was granted or not. 6. Considering the abovesaid fact alone, the orders impugned dated 06.08.2024 and 17.03.2025 cannot be sustained as the same is contrary to the mandate of Section 75(4) of the GST Act and in violation of Article 14 of the Constitution of India and are accordingly quashed. 7. The writ petition is allowed. 8. The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate opportunity of hearing. 9. The instructions are taken on record. Order Date :- 26.3.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench