Neutral Citation No. - 2025:AHC-LKO:46180 Court No. - 6 Case :- WRIT TAX No. - 553 of 2025 Petitioner :- M/S Star Traders Thru. Its Proprietor Shri Irshad Ali Siddiqui Respondent :- Addl. Commissioner Grade Ii (Appeal) State Tax Judicial Division Iv Lko. U.P. And Another Counsel for Petitioner :- Vikas Singh,Raja Babu Gupta Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed challenging the order dated 05.12.2023 passed under Section 73 of the GST Act as well as the order dated 29.04.2025 passed in appeal, whereby the appeal was dismissed as being beyond limitation. 3. The 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 the GST Act. It has been specifically pleaded that the notices were never uploaded on the notices section and were uploaded under the additional tax. The order impugned also does not reflect that any opportunity of hearing was granted. 4. Considering the law as explained 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 and in the case of Ola Fleet Technologies Private Limited vs State of U.P. and others: 2024:AHC:116559-DB, both the orders cannot be sustained and are set aside. 5. The matter is remanded to pass fresh order after affording an opportunity of hearing, in accordance with law. 6. The petition stands disposed of. Order Date :- 7.8.2025 Ashutosh Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench