Neutral Citation No. - 2025:AHC-LKO:24293 Court No. - 6 Case :- WRIT TAX No. - 392 of 2025 Petitioner :- Sanjeev Mishra Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance Lko. And 2 Others Counsel for Petitioner :- Mukesh Kumar Tewari,Anjani Kumar Shukla Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard the counsel for the petitioner, learned Standing Counsel. 2. The present petition has been filed challenging the orders dated 28.12.2023 passed under section 73 of the GST Act as well as the order dated 10.03.2025 whereby the appeal was dismissed as being beyond the limitation. 3. Submission of the counsel for the petitioner is that no opportunity of hearing was granted prior to the passing of the order under section 73 of the Act which is mandatory in terms of Section 75 (4) of the GST Act. 4. The Standing counsel does not oppose the said contention that no date for hearing was fixed after the date of filing of the reply. 5. In view thereof, both the orders dated 28.12.2023 and 10.03.2025 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. 6. The writ petition stands allowed. Order Date :- 29.4.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench