Neutral Citation No. - 2025:AHC-LKO:17479 Court No. - 6 Case :- WRIT TAX No. - 252 of 2025 Petitioner :- Rajkaran Singh Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of Tax And Registration Lko. And 2 Others Counsel for Petitioner :- Mohammad Irfan Siddiqui 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 the order dated 28.08.2024 passed under Section 73 of the GST Act as well as the order dated 24.02.2025 whereby the appeal was dismissed as being beyond limitation. 3. The neat contention of learned counsel for the petitioner is that no opportunity of hearing was accorded while passing the order under Section 73 of GST Act which is contrary to the mandate of Section 75(4) of the GST Act. 4. Learned Standing Counsel, based upon instructions which are taken on record, states that the date by which the reply was submitted was fixed as 28.06.2024 whereas the date of personal hearing was fixed on 14.06.2024 which is prior in point of time. 5. The said notice cannot be termed as sufficient compliance of the mandatory provisions contained in Section 75(4) of GST Act. 6. Finding the impugned orders dated 28.08.2024 & 24.02.2025 to be contrary to Section 75(4) of the GST Act and also violative of Art. 14 of the Constitution of India, the same cannot be sustained and are quashed. 7. Present petition is accordingly allowed. 8. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner, in accordance with law. Order Date :- 27.3.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench