Neutral Citation No. - 2025:AHC-LKO:40522 Court No. - 7 Case :- WRIT TAX No. - 625 of 2025 Petitioner :- M/S Manasvi Security Services Lucknow Thru. Authorized Representative Shikhar Srivastava Respondent :- Union Of India Thru.Secretary,Ministry Of Finance,New Delhi And 5 Others Counsel for Petitioner :- Amit Kumar Counsel for Respondent :- A.S.G.I. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner; Shri Pawan Awasthi, learned counsel for respondent no.1 and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 23.04.2024 passed under Section 73 of the GST Act as well as the order dated 27.03.2025 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 prior to passing of the order under Section 73 of the GST Act. 4. The said fact could not be disputed by learned Standing Counsel. 5. On the said sole ground, following the judgment 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 23.04.2024 & 27.03.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner, in accordance with law. Order Date :- 16.7.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench