Neutral Citation No. - 2025:AHC-LKO:21231 Court No. - 6 Case :- WRIT TAX No. - 337 of 2025 Petitioner :- M/S Ashok Elec. Com. Thru. Proprietor Arvind Kumar Verma Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance U.P. Lko. And 2 Others Counsel for Petitioner :- Deep Narayan Tripathi 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 11.12.2023 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. 3. The neat contention of learned counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order under Section 73 of GST Act. 4. Learned Standing Counsel, based upon instructions, states that in the notice sent, 'NA' was written in front of the date fixed for hearing. 5. Considering the impugned order, the same also does not reveal that any hearing was granted. Thus, on that limited ground, impugned orders dated 11.12.2023 & 27.03.2025 are quashed. 6. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. 7. 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