HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1090 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 25.5.2022 passed under Section 74 of the GST Act as well as the order dated 24.9.2025 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, same date was mentioned for filing of reply and 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. On the said sole ground, following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 7. Orders dated 25.5.2022 & 24.9.2025 are quashed. 8. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 26, 2025 J. K. Dinkar Versus Counsel for Petitioner(s) : Aayush Pankaj Tiwari, Durga Prasad Dubey, Hritik Dwivedi, Peeyush Pankaj Counsel for Respondent(s) : C.S.C. (Pankaj Bhatia,J.) M/S H.R. Construction Pvt. Ltd. Thru. Authorised Signatory Kawal Jeet Singh .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 3 Others .....Respondent(s) Digitally signed by :- JESHU KUMAR DINKAR High Court of Judicature at Allahabad, Lucknow Bench