Neutral Citation No. - 2025:AHC-LKO:5340 Court No. - 7 Case :- WRIT TAX No. - 33 of 2025 Petitioner :- M/S Abhai Enterprises Lko. Thru. Proprietor Ashish Kumar Agarwal And Another Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,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 28.12.2023 passed under Section 73 of the GST Act as well as the order dated 26.11.2024 whereby the appeal was dismissed as being beyond limitation. 3. The neat contention of learned counsel for the petitioner is that in the show-cause notice, same date was fixed for filing of reply and for hearing. 4. 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. 5. On the said sole ground, following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 6. Orders dated 28.12.2023 & 26.11.2024 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 28.1.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench