HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1354 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 27.12.2023 passed under Section 74 of the GST Act as well as the order dated 04.10.2025 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 while passing the order under Section 74. 4. Learned Standing Counsel, based upon instructions, states that in the show-cause notice, 'NA' was mentioned in front of date for personal hearing. 5. It is argued that the said issue was dealt with by this Court in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgment dated 04.03.2024. 6. Learned Standing Counsel further states that in the reply submitted by the petitioner, no request was made for grant of hearing. In fact, the petitioner has stated that he does not want the hearing. 7. It is argued that the said issue was also dealt with in the case of Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors.; 2022 (4) ADJ 75. Versus Counsel for Petitioner(s) : Vikas Singh, Raja Babu Gupta Counsel for Respondent(s) : C.S.C. M/S Silver Leaf Sales Thru. Partner Suresh Kumar Tejwani .....Petitioner(s) Addl. Commissioner Grade 2, Appeal Ii,State Tax,,Lko. And Another .....Respondent(s) 8. On the said sole ground, following the said two judgments in the cases of Mahaveer Trading Company (supra) and Bharat Mint and Allied Chemicals (supra), present petition is allowed. 9. Orders dated 27.12.2023 & 04.10.2025 are quashed. 10. 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 WTAX No. 1354 of 2025 2 (Manish Kumar,J.) Digitally signed by :- SANTOSH KUMAR High Court of Judicature at Allahabad, Lucknow Bench