Neutral Citation No. - 2025:AHC-LKO:41724 Court No. - 7 Case :- WRIT TAX No. - 650 of 2025 Petitioner :- M/S Pehalwan Traders Thru. Authorized Representative Vinod Kumar Yadav Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration U.P. Lko. And 3 Others Counsel for Petitioner :- Amit Kumar 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 12.08.2024 passed under Section 74 of the GST Act as well as the order dated 26.03.2025 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 order under Section 74 of GST Act. 4. Learned Standing Counsel could not controvert the said contention as no notice for hearing was served. 5. Finding the impugned order to be short of the mandatory requirement of Section 75(4) of GST Act and following the judgment 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 12.08.2024 & 26.03.2025 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 :- 22.7.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench