Neutral Citation No. - 2025:AHC-LKO:19893 Court No. - 6 Case :- WRIT TAX No. - 311 of 2025 Petitioner :- M/S Aggarwal Foundry Thru. Its Partner And Authorised Signatory Shri. Anurag Agarwal Respondent :- State Of U.P. Thru. Prin. Secy. G.S.T. Deptt. Lko. U.P. And 2 Others Counsel for Petitioner :- Sandeep Gupta,Ravi Kumar Surtani 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 16.04.2024 passed under section 73 of the GST Act as well as the order dated 12.03.2025 whereby the appeal was dismissed as being beyond the limitation. 3. The submission of the counsel for the petitioner is that no opportunity of hearing was afforded prior to passing of the order dated 16.04.2024. This fact is also affirmed by the counsel for the State and stated that the date of hearing as fixed was prior in point of time than the date of submission of the reply. 4. Thus, on the sole ground of violation of principle of natural justice, the order dated 16.04.2024 and the consequent order dated 12.03.2025 are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after affording the opportunity of hearing. 5. 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