HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1344 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 orders dated 29.04.2024 passed under Section 73 of the GST Act as well as the order dated 17.10.2025 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that no hearing was accorded prior to passing of the order under Section 73 of GST Act which is contrary to the mandate of Section 75(4) of GST Act. 4. The said argument is not disputed by learned Standing Counsel, based upon instructions. 5. On the said sole ground, present petition is allowed. 6. Orders dated 29.04.2024 & 17.10.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. November 20, 2025 Ashish Versus Counsel for Petitioner(s) : Vikas Singh, Raja Babu Gupta Counsel for Respondent(s) : C.S.C. (Manish Kumar,J.) M/S Jhansi Golden Transport Corporation Regd. Thru. Proprietor Rakesh Sinha .....Petitioner(s) Addl. Commissioner Grade-Ii (Appeal) -State Tax Judicial Division-Iii Lko. And Another .....Respondent(s) Digitally signed by :- ASHISH MISHRA High Court of Judicature at Allahabad, Lucknow Bench