Neutral Citation No. - 2025:AHC-LKO:44913 Court No. - 6 Case :- WRIT TAX No. - 730 of 2025 Petitioner :- M/S Saral E-Commerce Private Limited Thru. Managing Director Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance Lko. And 3 Others Counsel for Petitioner :- Rajneesh Dwivedi,Amit Kumar Awasthi 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 11.10.2022 passed under Section 74 of the GST Act as well as the order dated 17.07.2025 whereby the appeal was dismissed as being beyond limitation. 3. Submission of learned counsel for the petitioner is that no opportunity of hearing was granted. In the show cause notice, 'NA' was mentioned in front of tab 'date of personal hearing'. 4. Learned Standing Counsel does not controvert the said contention. 5. It is argued that the said issue was dealt with by 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. 6. On the said sole ground, following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 7. Orders dated 11.10.2022 & 17.07.2025 are quashed. 8. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 4.8.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench