Neutral Citation No. - 2025:AHC-LKO:21592 Court No. - 6 Case :- WRIT TAX No. - 335 of 2025 Petitioner :- M/S S.K. Metal Industries Thru. Proprietor Kaleem Respondent :- State Of U.P. Thru. Prin. Secy. State Tax Govt Lko. And 2 Others Counsel for Petitioner :- Ravindra Gupta Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard the counsel for the petitioner and the learned Standing Counsel. 2. The present petition has been filed challenging the order dated 20.04.2024 passed under section 73 of the GST Act as well as the order dated 01.04.2025 whereby the appeal was dismissed as being beyond the limitation. 3. The contention of the counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order under section 73 of the Act, which is contrary to the mandate of Section 75(4) of the GST Act. He argues that in the notice also, the date of reply and the date of hearing was same. 4. Standing Counsel, based upon the instructions, states that in the notice, the same dates were recorded for filing of the reply and for hearing. In the first reminder, no date for hearing was fixed and in the second reminder, once again both the dates were common. 5. Considering the said submissions, the issue raised are squarely covered by the judgment of this court in the case of Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr. decided on 04.03.2024 and in Writ Tax No.1029 of 2021 (Bharat Mint and Allied Chemicals vs. Commissioner Commercial Tax) decided on 04.03.2022. 6. Following the said judgments, the impugned orders dated 20.04.2024 and 01.04.2025 are quashed. The matter is remanded to the assessing authority to pass fresh order in accordance with law. 7. The writ petition stands disposed off. Order Date :- 17.4.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench