Neutral Citation No. - 2025:AHC-LKO:15204 Court No. - 7 Case :- WRIT TAX No. - 193 of 2025 Petitioner :- M/S Unique Marketing Services Thru. Proprietor Vijay Kumar Chopra Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 3 Others Counsel for Petitioner :- Durga Prasad Dubey,Aayush Pankaj Tiwari,Peeyush Pankaj 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 passed under Section 73 of GST Act dated 14.12.2023 as well as the appellate order dated 22.02.2025 which has been rejected on the ground of delay. 3. The neat contention of learned counsel for the petitioner is that in the notice served, the date of hearing was prior to the date of submission of the reply, which fact is verified by learned Standing Counsel for the State. 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 14.12.2023 & 22.02.2025 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 :- 12.3.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench