Neutral Citation No. - 2025:AHC-LKO:903 Court No. - 7 Case :- WRIT TAX No. - 365 of 2024 Petitioner :- M/S Bhagvan Brick Field Thru. Prop. Smt. Jugrani Respondent :- State Of U.P. Thru. Prin. Secy. (Tax And Registration ) Lko. And 2 Others Counsel for Petitioner :- Sachin Srivastava Counsel for Respondent :- C.S.C. 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 12.01.2022 passed under Section 74 of GST Act as well as the order dated 26.12.2022 whereby the appeal preferred by the petitioner was dismissed as being beyond limitation. 3. Submission of learned counsel for the petitioner is that no hearing was accorded while passing the order dated 12.01.2022 in terms of the mandate of Section 75(4) of GST Act. 4. The issue raised is squarely covered by the judgment of this Court in the case of M/S Santosh Traders v. State of U.P. & Ors.; Neutral Citation No.-2023:AHC-LKO:57518. 5. Considering and following the reasoning as contained in the case of M/S Santosh Traders (supra), the impugned orders dated 12.01.2022 & 26.12.2022 are quashed. 6. Matter is remanded to the assessing authority to pass a fresh order after giving an opportunity of hearing to the petitioner, in accordance with law. 7. Present petition stands allowed in above terms. Order Date :- 7.1.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench