Neutral Citation No. - 2025:AHC-LKO:31212 Court No. - 6 Case :- WRIT TAX No. - 473 of 2025 Petitioner :- Syed Shabbir Ahmad Respondent :- State Of U.P. Thru. Prin. Secy. State Tax Lko. And 2 Others Counsel for Petitioner :- Syed Asaghar Mehdi 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 27.04.2024 passed under Section 73 of the GST Act as well as the order dated 04.12.2024 whereby the appeal was dismissed as being beyond limitation. 3. Neat contention of learned counsel for the petitioner is that no opportunity of hearing was granted prior to passing the order under Section 73 of GST Act. 4. The said fact could not be disputed by learned Standing Counsel. 5. On the said sole ground and following the judgment in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) dated 04.03.2024, present petition is allowed. 6. Orders dated 27.04.2024 & 04.12.2024 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 :- 26.5.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench