Neutral Citation No. - 2025:AHC-LKO:20169 Court No. - 6 Case :- WRIT TAX No. - 304 of 2025 Petitioner :- M/S Vijay Shree Enterprises Thru. Authorised Signatory Prayag Dutt Tripathi Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Supplementary affidavit filed today is taken on record. 2. Heard learned Counsel for the petitioner as well as learned Standing Counsel. 3. The present petition has been filed challenging an order dated 22.04.2024 passed under Section 73 of the GST Act as well as the order dated 27.03.2025 whereby the appeal was dismissed as being beyond limitation. 4. The contention of the Counsel for the petitioner is that no opportunity of hearing was granted. 5. The learned Standing Counsel based upon the instructions states that in the first notice, the date of hearing was written, however, in the reminder notice, no date of hearing was noted. 6. Considering the said submission and finding that the order under Section 73 of the GST Act has been passed without affording any opportunity of hearing, the orders impugned dated 22.04.2024 and 27.03.2025 cannot be sustained and are quashed. 7. The writ petition is allowed. 8. The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing opportunity of hearing. Order Date :- 10.4.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench