Neutral Citation No. - 2025:AHC-LKO:19019 Court No. - 6 Case :- WRIT TAX No. - 296 of 2025 Petitioner :- M/S Trust Pharmacy,Lucknow Thru. Authorised Signatory Rajlaxmi Bhandari Respondent :- State Of U.P. Thru. Addl. Chif Secy. Tax And Registration 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 21.12.2023 passed under Section 73 of the GST Act as well as the order dated 24.03.2025 whereby the appeal was dismissed as being beyond limitation. 3. Submission of learned counsel for the petitioner is that the order under Section 73 of GST Act was passed without giving an opportunity of hearing. 4. Learned Standing Counsel, based upon instructions, states that in the notice sent to the petitioner, the date of hearing was fixed prior in point of time than the date of submission of reply. 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 in violation of Section 75(4) of GST Act and the issue being squarely covered by the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 7. Orders dated 21.12.2023 & 24.03.2025 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 :- 5.4.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench