. HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 975 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 03.12.2022 passed under Section 74 of GST Act as well as order dated 14.07.2025 whereby the appeal was dismissed, without giving an opportunity of hearing. 3. Learned counsel for the petitioner states that while passing both the orders, no opportunity of hearing was granted which is also evident from perusal of said orders, thus, both the orders suffer from vice of not providing the opportunity of hearing which is contrary to the mandate of Section 75(4) of GST Act. 4. Thus, on the said limited ground, both the orders dated 03.12.2022 & 14.07.2025 are quashed. 5. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner, in accordance with law. Versus Counsel for Petitioner(s) : Gaurav Singh, Deepak Kumar Pandey, Sachin Kumar, Shailesh Sachan Counsel for Respondent(s) : C.S.C. M/S M.T.A.Timber Traders Gstin- 01ahjpa8991q1zd Thru. Its Proprietor Mohd. Tanzeem Ansari .....Petitioner(s) State Of U.P. Thru. Commissioner State Tax Lko. And 2 Others .....Respondent(s) 6. Present petition stands allowed in above terms. September 22, 2025 nishant WTAX No. 975 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench