Neutral Citation No. - 2025:AHC-LKO:21615 Court No. - 6 Case :- WRIT TAX No. - 348 of 2025 Petitioner :- Sagar Enterprises Thru. Pro. Mohammad Faheem Respondent :- State Of U.P. Thru. Addl. Chief Secy. Deptt. ( Institutional Finance ) Lko. And 2 Others Counsel for Petitioner :- Yogeshwar Sharan Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned Counsel for the petitioner as well as learned Standing Counsel. 2.The present petition has been filed challenging the order dated 05.02.2024 passed under Section 74 of the GST Act as well as the order dated 31.01.2025 whereby, the appeal is dismissed as being beyond limitation. 3. The contention of the Counsel for the petitioner is that prior to the passing of the order under Section 74, no opportunity of hearing was granted, which is mandatory in terms of Section 75(4) of the GST Act. 4. Learned Standing Counsel, based upon the instructions could not dispute the fact that no date for hearing was fixed. 5. In view of the said arguments, the present petition is allowed. The orders impugned dated 05.02.2024 and 31.01.2025 are quashed. 6. The matter is remanded to the Assessing Authority to pass a fresh order in accordance with law. Order Date :- 17.4.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench