Neutral Citation No. - 2025:AHC-LKO:25755 Court No. - 6 Case :- WRIT TAX No. - 409 of 2025 Petitioner :- M/S B S R Construction Thru. Proprietor Bhopinder Singh Respondent :- State Of U.P. Thru. Addl. Chief Secy. Finance Deptt. Lko. And 2 Others Counsel for Petitioner :- Ajay Sharma 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 10.04.2024 passed under Section 73 of the GST Act as well as the order dated 27.03.2025 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that no hearing was accorded prior to passing of the order under Section 73 of GST Act, which fact could not be refuted by learned Standing Counsel, on instructions. 4. The issue raised is squarely covered in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgment dated 04.03.2024. 5. Following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 6. Orders dated 10.04.2024 & 27.03.2025 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 :- 5.5.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench