HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1356 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 12.12.2023 passed under Section 73 of the GST Act as well as the order dated 10.10.2025 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 12.12.2023 & 10.10.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. November 21, 2025 S. Kumar Versus Counsel for Petitioner(s) : Kunwar Bahadur Singh Counsel for Respondent(s) : C.S.C. (Manish Kumar,J.) M/S J.P.Trading Company And Insurance Salution Thru. Proprietor Pawan Kumar Shukla .....Petitioner(s) State Of U.P.Thru. Addl. Chief Secy. Tax And Registration Lko. And 3 Others .....Respondent(s) Digitally signed by :- SANTOSH KUMAR High Court of Judicature at Allahabad, Lucknow Bench