Neutral Citation No. - 2025:AHC-LKO:24966 Court No. - 6 Case :- WRIT TAX No. - 404 of 2025 Petitioner :- M/S Yadav Traders Thru. Proprietor,Manoj Kumar Yadav Respondent :- Additional Commissioner,Grade-2(Appeal)State Tax,Judicial Division-3rd, Lucknow,U.P. And Another Counsel for Petitioner :- Yogendra Nath Yadav,Rupendra Kumar Yadav,Saurabh Yadav,Vinod Kumar Yadav 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 05.12.2023 passed under Section 73 of the GST Act as well as the order dated 11.09.2024 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that no opportunity of hearing was granted. 4. Learned Standing Counsel, based upon instructions, states that in the notice sent, the date of hearing was prior in point of time than the date of submission of the reply. 5. Considering the notice, the same cannot be termed in compliance of Section 75(4) of GST Act. Thus, following the judgment in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) dated 04.03.2024, present petition is allowed. 6. Orders dated 05.12.2023 & 11.09.2024 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 :- 1.5.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench