HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 829 of 2025 Court No. - 6 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 17.11.2022 passed under Section 74 of the GST Act as well as the order dated 05.07.2025 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing the order under Section 74. 4. Learned Standing Counsel, based upon instructions, states that in the show-cause notice, 'NA' was mentioned in front of date for personal hearing. 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. Learned Standing Counsel further states that in the reply submitted by the petitioner, no request was made for grant of hearing. In fact, the petitioner has stated that he does not want the hearing. 7. It is argued that the said issue was also dealt with in the case of Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors.; 2022 (4) ADJ 75. 8. On the said sole ground, following the said two judgments in the cases of Versus Counsel for Petitioner(s) : Anupam Mishra Counsel for Respondent(s) : C.S.C. M/S Hoin Mal Sons Enterprises Private Limited Thru.Director, Mr.Chandan Chandwani .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. State Tax U.P. And 3 Others .....Respondent(s) Mahaveer Trading Company (supra) and Bharat Mint and Allied Chemicals (supra), present petition is allowed. 9. Orders dated 17.11.2022 & 05.07.2025 are quashed. 10. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. August 28, 2025 nishant WTAX No. 829 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench