Neutral Citation No. - 2025:AHC-LKO:18732 Court No. - 6 Case :- WRIT TAX No. - 293 of 2025 Petitioner :- M/S City Life Appliance Industries Pvt. Ltd. Lucknow Thru. Proprietor Rajeev Jaiswal Respondent :- U.O.I. Thru. Secy. Ministry Of Finance New Delhi And 3 Others Counsel for Petitioner :- Suresh Chandra Verma,Vineet Kumar Chaurasia Counsel for Respondent :- A.S.G.I.,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 12.12.2023 passed under Section 73 of GST Act as well as the order dated 17.10.2024 whereby the appeal was dismissed as being beyond limitation. 3. The neat contention of counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order under Section 73 of the GST Act. 4. Learned Standing Counsel, based upon instructions, states that in this case, the date of hearing fixed was prior in point of time than the date of filing of the reply. 5. It is argued that the said issue was dealt with by this Court in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgment dated 04.03.2024. 6. In this case, clearly there is non-compliance of Section 75(4) of GST Act and on that ground alone, the orders impugned dated 12.12.2023 & 17.10.2024 cannot be sustained and are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. 8. Present petition stands allowed in above terms. Order Date :- 4.4.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench