Neutral Citation No. - 2025:AHC-LKO:17880 Court No. - 6 Case :- WRIT TAX No. - 272 of 2025 Petitioner :- M/S Ramesh Traders Shahzadpur,Ambedkar Nagar Thru. Its Proprietor Respondent :- State Of U.P. Thru. Prin. Secy. (Institutional Finance),Lko. And 2 Others Counsel for Petitioner :- Deep Narayan Tripathi 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 20.06.2022 passed under Section 74 of the GST Act as well as the order dated 25.01.2025 whereby, the appeal was dismissed as being beyond limitation. 3. The contention of the Counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order under Section 74 of the GST Act. 4. Learned Standing Counsel based upon instructions does not deny that no opportunity of hearing was granted and no date for hearing was also fixed. 5. In view of the said submission and finding that prima facie the mandate of Section 75(4) of the GST Act has not been followed, the orders impugned cannot be sustained and are accordingly quashed. The writ petition stands allowed. 6. The matter is remanded to the Assessing Authority to pass fresh order in accordance with law after affording opportunity of hearing to the petitioner. Order Date :- 1.4.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench