Neutral Citation No. - 2025:AHC-LKO:42803 Court No. - 7 Case :- WRIT TAX No. - 684 of 2025 Petitioner :- S S Traders Thru. Proprietor Mohd.Naushad Ali Respondent :- Additional Commissioner,Grade Ii,Appeal,State Tax,Judicial Division Iv,Lucknow And Another Counsel for Petitioner :- Shujat Kidwai 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 order dated 20.07.2024 passed under section 73 of the GST Act as well as the order dated 04.07.2025 whereby the appeal was dismissed as being beyond the limitation. 3. The contention of the counsel for the petitioner is that no opportunity of hearing was granted which is mandatory in terms of Section 75 (4) of the GST Act. 4. The Standing counsel, on instruction, states that in the notice of hearing, the date of hearing was prior in point of time than the date of filing objection. The said is contrary to law. 5. The said issue is covered by the judgment of this court in the case of Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr. in Writ Tax No. 303 of 2024 vide judgment dated 04.03.2024. 6. Following the said judgment, both the orders dated 20.07.2024 and 04.07.2025 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. 7. The writ petition stands allowed. Order Date :- 25.7.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench