Neutral Citation No. - 2025:AHC-LKO:23655 Court No. - 6 Case :- WRIT TAX No. - 374 of 2025 Petitioner :- M/S Vishal Construction, Bahraich Thru. Authorized Partner, Shiv Bahadur Singh Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax, Lko. And Others Counsel for Petitioner :- Sarvesh Kumar Tiwari,Hemant Tiwari 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 19.09.2023 passed under Section 73 of the GST Act as well as the order dated 11.03.2025 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. 4. The said fact is not disputed by learned Standing Counsel. 5. Considering and following the law as laid down in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgment dated 04.03.2024, present petition is allowed. 6. Orders dated 19.09.2023 & 11.03.2025 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 :- 25.4.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench