Neutral Citation No. - 2025:AHC-LKO:25685 Court No. - 6 Case :- WRIT TAX No. - 408 of 2025 Petitioner :- M/S Chandrawati Filling Station Thru. Legal Representative Jitendra Kumar Pandey Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance U.P. Lko. And 2 Others Counsel for Petitioner :- Deep Narayan Tripathi,Arjun Gupta Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard Shri Satish Kumar Pandey, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 10.04.2024 passed under Section 73 of the GST Act as well as the order dated 30.03.2025 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that the petitioner was not liable to pay the tax as he was covered by the reverse charge mechanism and the availar of the service had to pay the tax. He further argues that no opportunity of hearing prior to passing of the order was granted. 4. Learned Standing Counsel, based upon instructions, states that in the notice sent, no date was fixed for hearing. 5. Solely on the contention that hearing was not granted and the issue being squarely covered by the judgment of this 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 10.04.2024 & 30.03.2025 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