HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1338 of 2025 Court No. - 8 HON'BLE MANISH KUMAR, 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 23.11.2023 passed under Section 73 of the GST Act as well as the order dated 08.10.2025 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. 4. Learned Standing Counsel, based upon instructions, states that in the notice sent, the date of hearing was prior in point of time than the date of submission of the reply. 5. Considering the notice, the same cannot be termed in compliance of Section 75(4) of GST Act. Thus, following the judgment in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) dated 04.03.2024, present petition is allowed. 6. Orders dated 23.11.2023 & 08.10.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. November 19, 2025 Ashish Versus Counsel for Petitioner(s) : Amrendra Verma Counsel for Respondent(s) : C.S.C. (Manish Kumar,J.) M/S A.J. Papers Thru. Authorized Signatory Ramakant Sharma .....Petitioner(s) State Of U.P. Thru. Secy. Revenue Deptt. Of Revenue Lko. And 2 Others .....Respondent(s) Digitally signed by :- ASHISH MISHRA High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- ASHISH MISHRA High Court of Judicature at Allahabad, Lucknow Bench