Neutral Citation No. - 2025:AHC-LKO:26938 Court No. - 6 Case :- WRIT TAX No. - 433 of 2025 Petitioner :- M/S Skc Infra Tech Pvt. Ltd. Thru. Director, Mr. Mohit Bansal Respondent :- State Of U.P. Thru. Principal Secretary,Institutional Finance, Lucknow And 3 Others Counsel for Petitioner :- Shrikant Chaudhary Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard Shri Sameer Gupta and Shri Prashant Verma, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 13.06.2022 passed under Section 74 of the GST Act as well as the order dated 08.04.2025 whereby the appeal was dismissed as being beyond limitation. 3. The neat contention of learned counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order under Section 74 of GST Act which, according to the petitioner, is in violation of Section 75(4) of GST Act. 4. Learned Standing Counsel, based upon instructions, could not dispute the fact that no specific date for hearing was fixed, different from the date on which the reply had to be submitted. 5. Finding the manner of adjudication contrary to law as explained 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 13.06.2022 & 08.04.2025 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 :- 8.5.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench