HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 852 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Heard learned Counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed by the petitioner challenging the order dated 11.02.2025 passed under Section 73 of the GST Act as well as the appellate order dated 01.07.2025 whereby, the appeal was dismissed as being beyond limitation. 3. The neat contention of the Counsel for the petitioner is that no opportunity of hearing was granted at the time of passing of the order under Section 73 of the GST Act. 4. In view of the said argument, the instructions were called from the learned Standing Counsel, who states that although the petitioner had filed his reply and separate dates were fixed. However, subsequent thereto, no specific date for hearing was fixed or communicated to the petitioner. 5. In view of the said statements, it is clear that the order impugned has been passed without giving opportunity of hearing, which is mandatory in terms of Section 75(4) of the GST Act. Thus, the order to be in violation of principles of natural justice and following the judgement 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 and in the case Versus Counsel for Petitioner(s) : Navneet Yadav, Juber Akhtar, Mohd. Yasir Counsel for Respondent(s) : C.S.C. M/S Saurya Dimensions Thru. Authorized Signatory .....Petitioner(s) State Of U.P. Thru. Addl. Prin. Secy. Tax And Registration Lko. And 3 Others .....Respondent(s) of Bharat Mint and Allied Chemicals vs Commissioner Commercial Tax and others: Writ Tax No.1029 of 2021, decided on 04.03.2022, the impugned orders dated 11.02.2025 and 01.07.2025 are set aside. 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. September 2, 2025 akverma WTAX No. 852 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench