Neutral Citation No. - 2025:AHC-LKO:45915 Court No. - 6 Case :- WRIT TAX No. - 744 of 2025 Petitioner :- M/S Nitya Automobiles Thru. It Proprietor Girja Prasad Respondent :- State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 3 Others Counsel for Petitioner :- Sheo Shankar Verma Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned Counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed challenging an order dated 27.02.2025 passed under Section 73 of the GST Act as well as the order dated 16.07.2025 whereby, the appeal was dismissed as being beyond limitation. 3. The contention of the Counsel for the petitioner is that no opportunity of hearing was granted while passing the order under Section 73 of the GST Act. 4. Learned Standing Counsel based upon the instructions states that in the reminder notice, no date for hearing was fixed. 5. Finding the order to be violative of Section 75(4) of the GST Act and the issue being covered by the judgment in the case of Mahaveer Trading Company vs Deputy Commissioner State Tax and another: Writ Tax No.303 of 2024, decided on 04.03.2024, the impugned order dated 27.02.2025 and the impugned order dated 16.07.2025 are quashed. The writ petition is allowed. 6. The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate opportunity of hearing. 7. The account of the petitioner, which has been seized in pursuance to the impugned order, shall also be open forthwith. Order Date :- 7.8.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench