Neutral Citation No. - 2025:AHC-LKO:18706 Court No. - 6 Case :- WRIT TAX No. - 291 of 2025 Petitioner :- Central India Tubewell Corporation Thru. Partner Mr.Mohit Jalota Respondent :- State Of U.P. Thru.Prin. Secy.,Institutional Finance,Govt Of U.P.Lko. And 3 Others Counsel for Petitioner :- Ashish Chaturvedi,Pratichi Chaturvedi Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner. 2. Present petition has been filed challenging the order dated 16.04.2024 passed under Section 73 of GST Act as well as the order dated 03.02.2025 whereby the appeal was dismissed as being beyond limitation. 3. The neat submission of leaned counsel for the petitioner is that while passing the order under Section 73, no opportunity of hearing was granted. 4. Learned Standing Counsel, based upon instructions, states that in the notice issued, in front of the date of hearing, 'NA' was inscribed. 5. Finding the impugned order to be in violation of Section 75(4) of GST Act as well as violative of Art. 14 of the Constitution, the present petition is allowed. 6. Orders dated 16.04.2024 and 03.02.2025 are set aside. 7. Matter is remanded back to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 4.4.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench