Neutral Citation No. - 2025:AHC-LKO:19549 Court No. - 6 Case :- WRIT TAX No. - 302 of 2025 Petitioner :- M/S Pushpa Distributors Pvt. Ltd. Thru. Director Mr. Kunal Bhandari Respondent :- State Of U.P. Thru. Additional Chief Secretary, State Tax, Lucknow And 3 Others Counsel for Petitioner :- Anupam Mishra 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 14.12.2023 passed under Section 73 of the GST Act as well as the order dated 27.07.2024 whereby the appeal was dismissed as being beyond limitation. 3. The neat contention of learned counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order under Section 73 of GST Act. 4. Learned Standing Counsel does not dispute the fact and states that in the notice 'NA' was mentioned against the date fixed for 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. On the said sole ground, finding the order under Section 73 of GST Act to be non-compliant of the mandate of Section 75(4) of GST Act and following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 7. Orders dated 14.12.2023 & 27.07.2024 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 :- 8.4.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench