Neutral Citation No. - 2025:AHC-LKO:44250 Court No. - 7 Case :- WRIT TAX No. - 709 of 2025 Petitioner :- M/S Kunwar Picture Palace Thru. Authorized Representative Shweta Singh Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance Lko. And 3 Others Counsel for Petitioner :- Siddharth Nandwani Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard Shri Sameer Gupta and Shri Prashant Verma, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 23.07.2024 passed under Section 74 of the GST Act as well as the order dated 11.07.2025 whereby the appeal was dismissed as being beyond limitation. 3. The neat contention of learned counsel for the petitioner is that in no opportunity of hearing was granted while passing the under Section 74 of GST Act. 4. Learned Standing Counsel, based on instructions, states that no date was fixed for hearing in the first notice; in the second notice, the date of hearing and date of filing of the reply were same. 5. On the said sole ground and following the judgment in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) dated 04.03.2024, present petition is allowed. 6. Orders dated 23.07.2024 & 11.07.2025 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 :- 31.7.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench