Neutral Citation No. - 2025:AHC-LKO:16349 Court No. - 6 Case :- WRIT TAX No. - 226 of 2025 Petitioner :- Sri Ram Pal Singh Yadav(Prop. Of M/S Kumar Traders) Sitapur Thru. Its Authorized Signatory Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko. And 2 Others Counsel for Petitioner :- Aniket Srivastav 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 21.08.2024 passed under Section 73 of the GST Act as well as the order dated 10.02.2025 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that no date for hearing was fixed which should be distinct from the date of submission of reply, which fact is not denied 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 21.08.2024 & 10.02.2025 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 :- 21.3.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench