Neutral Citation No. - 2025:AHC-LKO:31438 Court No. - 6 Case :- WRIT TAX No. - 508 of 2025 Petitioner :- M/S Kahna Bartan Bhandar Thru.Proprietor Pranshul Tiwari Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko. And 2 Others Counsel for Petitioner :- Manas Shukla,Anurag Srivastava,Ashish Kumar Tripathi 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 by the petitioner challenging the order dated 26.10.2024 passed under Section 125 of CGST Act whereby two penalties amounting to Rs.50,000/- as well as the order dated 05.04.2025 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the said order. The notices indicate that same date was fixed for filing the reply as well as for hearing. 4. As the order of penalty has been passed without affording any opportunity of hearing or permitting the petitioner to file a defence, both the orders dated 26.10.2024 & 05.04.2025 are quashed. 5. Matter is remanded to the Assessing Authority to pass a fresh order in accordance with law after giving an opportunity of hearing to the petitioner. 6. Present petition stands allowed in above terms. Order Date :- 27.5.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench