Neutral Citation No. - 2025:AHC-LKO:11806 Court No. - 7 Case :- WRIT TAX No. - 82 of 2025 Petitioner :- M/S Kausar Constructions Thru. Its Proprietor Mr. Kausar Shoeb Respondent :- Commissioner Of Goods And Services Tax (Gst) Lko. And 2 Others Counsel for Petitioner :- Onkar Pandey,Arjun Gupta 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 order dated 16.04.2024 passed under Section 73 of GST Act as well as the order dated 17.01.2025 whereby the appeal was dismissed as being barred by limitation. 3. The contention of learned counsel for the petitioner is that opportunity of hearing was not granted. 4. Learned Standing Counsel, on the basis of instructions which are taken on record, states that date for hearing was fixed on 12.01.2024 whereas the date for filing reply was filed on 28.01.2024. 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. Following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 7. Orders dated 16.04.2024 & 17.01.2025 are quashed. 8. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 27.2.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench