Neutral Citation No. - 2025:AHC-LKO:28033 Court No. - 6 Case :- WRIT TAX No. - 445 of 2025 Petitioner :- M/S Ishani Infratech Pvt. Ltd. Thru. Auth. Signatory Shri Bharat,Gstin 09aaeci1752q1z2 Respondent :- State Of U.P. Thru. Prin. Secy. (G.S.T. Deptt.) Lko. And 2 Others Counsel for Petitioner :- Sandeep Gupta,Ravi Kumar Surtani 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 orders dated 21.08.2024 passed under Section 73 of the GST Act as well as the order dated 26.04.2025 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that no opportunity of hearing was accorded prior to passing of the order under Section 73 of GST Act. 4. Learned Standing Counsel, based upon instructions, states that in the notice of hearing, the date of hearing was a date prior in point of time than the date of submission of the reply. 5. In view thereof, the said notice cannot be termed as a 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 21.08.2024 & 26.04.2025 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 :- 14.5.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench