Neutral Citation No. - 2025:AHC-LKO:19884 Court No. - 6 Case :- WRIT TAX No. - 310 of 2025 Petitioner :- M/S Shekh Travels Thru.Proprietor Mainuddeen Respondent :- State Of U.P. Thru. Prin. Secy. (Institutional Finance ) Govt. Of U.P. And 2 Others Counsel for Petitioner :- Deep Narayan Tripathi Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard the counsel for the petitioner and the learned Standing Counsel. 2. The present petition has been filed challenging an order dated 31.08.2024 whereby, an assessment order has been passed under section 73 of the GST Act as well as the order dated 18.03.2025 whereby the appeal was dismissed as being beyond the limitation. 3. The neat submission of the counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the said order. 4. The Standing Counsel on the basis of the instructions states that no date for hearing was fixed. 5. Considering the submissions made by the petitioner and the instructions of the Standing Counsel, the order impugned under section 73 of the Act is violative of the mandate of Section 75(4) of the GST Act. Thus, on that limited ground, both the orders dated 31.08.2024 and 18.03.2025 are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after affording an opportunity of hearing. 6. The writ petition stands allowed with the said observations. Order Date :- 9.4.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench