Neutral Citation No. - 2025:AHC-LKO:34076 Court No. - 6 Case :- WRIT TAX No. - 564 of 2025 Petitioner :- M/S Pappu Traders,Pratapgarh Road,Rai Barelli Thru. Proprietory Anuj Kumar Respondent :- State Of U.P. Thru. Secy. Revenue Deptt. Lko And 2 Others Counsel for Petitioner :- Amrendra Verma 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 01.12.2021 passed under Section 74 of the GST Act as well as the order dated 03.09.2024 whereby the appeal was dismissed as being beyond limitation. 3. The neat contention of learned counsel for the petitioner is no opportunity of hearing was granted, the notice itself indicates NA in Column fixing the date of hearing, thus finding the order under Section 74 to be violative of Section 75(4) of the GST Act. 4. It is argued that the said issue was dealt with by this Court in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgment dated 04.03.2024. 5. On the said sole ground, following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 6. Orders dated 01.12.2021 and 03.09.2024 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order in accordance with law after giving an opportunity of hearing to the petitioner. Order Date :- 30.5.2025 Arvind Digitally signed by :- ARVIND KUMAR SRIVASTAVA High Court of Judicature at Allahabad, Lucknow Bench