HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1618 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 26.02.2025 passed under Section 73 of the GST Act as well as the order dated 03.12.2025 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 26.02.2025 & 03.12.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. December 17, 2025 Nitesh Versus Counsel for Petitioner(s) : Utkarsh Misra, Abhishek Counsel for Respondent(s) : C.S.C. (Manish Kumar,J.) M/S Rahul Kumar Kaushal Thru. Proprietor Rahul Kumar Kaushal .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Tax Registration Lko. And 3 Others .....Respondent(s) Digitally signed by :- NITESH KUMAR TEWARY High Court of Judicature at Allahabad, Lucknow Bench