Neutral Citation No. - 2025:AHC-LKO:20887 Court No. - 6 Case :- WRIT TAX No. - 328 of 2025 Petitioner :- M/S Shivans Construction Thru. Proprietor Mr.Santosh Kumar Tiwari Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance,Lko. And 2 Others Counsel for Petitioner :- Deep Narayan Tripathi Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned Counsel for the petitioner as well as learned Standing Counsel. 2. The present petition has been filed challenging an order dated 06.04.2024 passed under Section 73 of the GST Act as well as the order dated 25.03.2025 whereby the appeal was dismissed as being beyond limitation. 3. The neat contention of the Counsel for the petitioner is that prior to passing of the order under Section 73 of the GST Act, no notice was served upon the petitioner and no hearing was provided. 4. Learned Standing Counsel based upon instructions states that hearing was not provided as the petitioner did not demand hearing. 5. Considering the said submission, it is observed that this issue was decided by this Court in the case of Mahaveer Trading Company vs Deputy Commissioner State Tax and another: Writ Tax No.303 of 2024, decided on 04.03.2024 and in the case of Bharat Mint and Allied Chemicals vs Commissioner Commercial Tax and others: Writ Tax No.1029 of 2021, decided on 04.03.2022. 6. Following the aforesaid two judgements, the impugned orders dated 06.04.2024 and 25.03.2025 cannot be sustained and are quashed. 7. The writ petition stands allowed. 8. The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate opportunity of hearing. Order Date :- 15.4.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench