Neutral Citation No. - 2025:AHC-LKO:43902 Court No. - 7 Case :- WRIT TAX No. - 707 of 2025 Petitioner :- M/S R.S.Construction Co. Thru. Proprietor Ram Subhag Nishad 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 the counsel for the petitioner and the learned Standing Counsel. 2. The present petition has been filed challenging the orders dated 22.08.2024 passed under section 73 of the GST Act as well as the order dated 09.07.2025 whereby the appeal was dismissed as being beyond the limitation. 3. Submission of the counsel for the petitioner is that no opportunity of hearing was granted in terms of Section 75 (4) of the GST Act and in the show cause notice, NA was mentioned. 4. Considering the said order to be contrary to the mandate of Section 75(4) of the Act and the issue being covered by the judgment of this court in Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr. in Writ Tax No. 303 of 2024 vide judgment dated 04.03.2024, both the orders dated 22.08.2024 and 09.07.2025 are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after giving an opportunity of hearing. It is clarified that the petitioner would also be entitled to take such defenses as may be available under law. 5. The writ petition stands allowed. Order Date :- 30.7.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench