Neutral Citation No. - 2025:AHC-LKO:41138 Court No. - 7 Case :- WRIT TAX No. - 633 of 2025 Petitioner :- M/S Ajai Iron Store Thru. Prop. Ajay Kumar Gupta Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko. And 2 Others Counsel for Petitioner :- Anurag Mishra 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 25.06.2022 passed under Section 74 of the GST Act as well as the order dated 09.01.2024 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. 4. Learned Standing Counsel states that in the notice, same date was mentioned for the date of filing of the reply and date of hearing. 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.) vide judgment dated 04.03.2024, present petition is allowed. 6. Orders dated 25.06.2022 & 09.01.2024 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 :- 18.7.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench