Neutral Citation No. - 2025:AHC-LKO:26705 Court No. - 6 Case :- WRIT TAX No. - 425 of 2025 Petitioner :- M/S Cosmos Concrete And Structures India Pvt. Ltd. Lko. And Thru. Proprietor Sunil Kumar Sharma Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra Srivastava 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 the order dated 30.08.2024 passed under Section 73 of the GST Act as well as the order dated 19.04.2025 whereby, the appeal was dismissed as being beyond limitation. 3. The contention of the Counsel for the petitioner is that no hearing was accorded prior to passing of the order under Section 73 of the GST Act. 4. This fact could not be disputed by the learned Standing Counsel on the basis of the instructions received. 5. Considering the arguments and finding the present case to be squarely covered by the judgment of 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, the impugned order dated 30.08.2024 and the impugned order dated 19.04.2025 are quashed. The writ petition is allowed. 6. 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 :- 7.5.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench