Neutral Citation No. - 2025:AHC-LKO:22997 Court No. - 6 Case :- WRIT TAX No. - 375 of 2025 Petitioner :- M/S Shilpi Traders, Lko. Thr. Proprietor, Umesh Kumar Srivastava Respondent :- State Of U.P. Thru. Prin. Secy. (Deptt. Of State Tax), Lko. And 2 Others Counsel for Petitioner :- Anurag Srivastava,Ashish Kumar Tripathi,Manas Shukla 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 the order dated 09.08.2024 passed under section 73 of the GST Act as well as the order dated 31.01.2025 whereby the appeal was dismissed as being beyond the limitation. 3. The contention of the counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order under section 73 of the Act. 4. The Standing counsel, on instruction, states that in the notice sent to the petitioner, the same date for submission of reply and hearing was fixed. 5. The said cannot be termed as compliance of the mandatory requirement under section 75(4) of the GST Act. This issue is also covered by the judgment of this court in the case of Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr. in Writ Tax No. 303 of 2024 vide judgment dated 04.03.2024. 6. Following the said judgment, both the orders dated 09.08.2024 and 31.01.2025 are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after giving an opportunity of hearing. 7. The writ petition stands allowed. Order Date :- 23.4.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench