Neutral Citation No. - 2025:AHC-LKO:43727 Court No. - 7 Case :- WRIT TAX No. - 699 of 2025 Petitioner :- M/S M.J.Enterprises Gst Reg.No.09aykpj7709b1zd Thru. Sole Proprietor Mohd.Javed Respondent :- State Of U.P. Thru. Addl. Chief Secy. Commercial Tax Deptt. Lko And 2 Others Counsel for Petitioner :- Mohemmed Amir Naqvi,Abhishek Srivastava,Mohd. Aleem Khan 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 07.02.2023 passed under Section 74 of the GST Act as well as the order dated 15.10.2024 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that while passing the impugned order dated 07.02.2023 no opportunity of hearing was granted as is mandatory in terms of SEction 75(4) of GST Act. 4. Learned Standing Counsel based upon the instructions states that in the notice, same date was mentioned for the date of filing of the reply and date of hearing. He states that no specific date of hearing was fixed. 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 07.02.2023 & 15.10.2024 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner in accordance with law. (Pankaj Bhatia, J) Order Date :- 29.7.2025 A.Dewal Digitally signed by :- ASHISH DEWAL High Court of Judicature at Allahabad, Lucknow Bench