HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 441 of 2025 Court No. - 6 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 07.07.2023 passed under Section 73 of the GST Act as well as the order dated 28.02.2025 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing the order under Section 73. 4. Learned Standing Counsel, based upon instructions, states that in the notice, same date was given for date of reply and date of personal hearing. 5. It is argued that the said issue was dealt with by this Court in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgment dated 04.03.2024. 6. On the said sole ground, following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. Versus Counsel for Petitioner(s) : Utkarsh Gupta, Neelanjali Gupta, Shweta Shukla Counsel for Respondent(s) : C.S.C. M/S Sri Dayal Loha Bhandar Thru. Proprietor Shri Uma Shanker Gupta .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Deptt. Of State Tax Lko. And 3 Others .....Respondent(s) 7. Orders dated 07.07.2023 & 28.02.2025 are quashed. 8. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 9, 2025 VNP/- WTAX No. 441 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench