Neutral Citation No. - 2025:AHC-LKO:23661 Court No. - 6 Case :- WRIT TAX No. - 386 of 2025 Petitioner :- M/S, M.S. Enterprises, Lko. Thr. Proprietor Respondent :- State Of U.P. Thru. Prin. Secy. (Tax And Registration), Lko. And Others Counsel for Petitioner :- Dheeraj Srivastava,Pooja Maurya 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 order dated 24.07.2024 passed under Section 74 of the GST Act as well as the order dated 20.03.2025 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that no date of hearing was intimated or hearing was granted to the petitioner which is mandatory under Section 75(4) of GST Act. 4. This fact with regard to information of date of hearing is not disputed by learned Standing Counsel. 5. Considering and following the law as laid down in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgment dated 04.03.2024, present petition is allowed. 6. Orders dated 24.07.2024.2024 & 20.03.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 25.4.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench