Neutral Citation No. - 2025:AHC-LKO:21239 Court No. - 6 Case :- WRIT TAX No. - 340 of 2025 Petitioner :- M/S Globe Medicare,Lko. Thru. Its Partner Dr. Deepak Agarwal Respondent :- State Of U.P. Thru. Its Prin. Secy. Goods And Services Tax,Lko. And 3 Others Counsel for Petitioner :- Yogesh Chandra Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the orders dated 18.07.2024 passed under Section 73 of the GST Act as well as the order dated 28.02.2025 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that prior to passing of the order under Section 73 of GST Act, no opportunity of hearing was granted. Even the notice as annexed notices the date by which the reply was to be submitted as 20.06.2024 whereas the date of personal hearing was fixed as 10.06.2024. The said fact has been confirmed by learned Standing Counsel on instructions. 4. Thus, on the limited ground of not affording an opportunity of hearing, the impugned orders dated 18.07.2024 & 28.02.2025 are quashed. 5. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. 6. Present petition is allowed in above terms. Order Date :- 16.4.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench