HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 560 of 2025 Court No. - 6 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 23.08.2024, whereby an order was passed under Section 73 of the GST Act, 2017 Act as well as the appellate order dated 26.03.2025, whereby the appeal was dismissed as being beyond limitation. 3. The 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, which is in violation of Section 75(4) of the GST Act, 2017. 4. Learned Standing Counsel based upon the instructions states that as in the notice sent to the petitioner 'NA' was transcribed and thus, no date for hearing was fixed. 5. This issue has been considered 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. Following the said judgement, both the orders are quashed. The matter is remanded to the assessing authority to pass fresh orders, in accordance with law. Versus Counsel for Petitioner(s) : Amit Kumar Counsel for Respondent(s) : A.S.G.I., C.S.C. M/S Mansvi Security Services Thro. Authorized Representative Shikhar Srivastava .....Petitioner(s) Union Of India Thru. Secy. Ministry Of Finance New Delhi And 5 Others .....Respondent(s) 7. The writ petition is allowed. September 18, 2025 Ashutosh WTAX No. 560 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench