Neutral Citation No. - 2025:AHC-LKO:31435 Court No. - 6 Case :- WRIT TAX No. - 507 of 2025 Petitioner :- M/S Siraj Construction Co. Thru. Legal Heir Iftikhar Ahmad Respondent :- State Of U.P. Thru. Commissioner Of Commercial Tax Lko. And 2 Others Counsel for Petitioner :- Ajay Pratap Singh,Mohd. Sheraj,Sachin Singh 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 29.12.2023 passed under Section 74 of the GST Act as well as the order dated 17.04.2025 whereby the appeal was dismissed as being beyond limitation. 3. 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. 4. The said fact could not be disputed by learned Standing Counsel. 5. On the said sole ground and following the judgment of this Court 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 29.12.2023 & 17.04.2025 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 :- 27.5.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench