Neutral Citation No. - 2025:AHC-LKO:39184 Court No. - 7 Case :- WRIT TAX No. - 603 of 2025 Petitioner :- M/S Airosa International Thru. Proprietor Arshad Ahmad Khan Respondent :- State Of U.P. Thru. Addl. Chief Scy. Tax And Registration Lko And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned Counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed challenging an order dated 29.04.2024 passed under Section 73 of the GST Act as well as the order dated 15.04.2025 whereby, the appeal was dismissed as being beyond limitation. 3. The neat contention of the Counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the impugned order. 4. Learned Standing Counsel based upon the instructions states that in the notice, the date of hearing was prior in point of time than the date of submission of reply. The said cannot be said to be a valid compliance of the mandate of Section 75(4) of GST Act. 5. Following the judgment rendered in the case of Mahaveer Trading Company vs Deputy Commissioner State Tax and another: Writ Tax No.303 of 2024, decided on 04.03.2024, the impugned orders dated 29.04.2024 and 15.04.2025 are quashed. The writ petition is allowed. 6. The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing opportunity of hearing. Order Date :- 10.7.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench