Neutral Citation No. - 2025:AHC-LKO:37104 Court No. - 7 Case :- WRIT TAX No. - 580 of 2025 Petitioner :- M/S Tahir Construction Lucknow Thru. Proprietor Tarik Ameer Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration U.P. Lko. And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra Srivastava 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 28.04.2024 passed under Section 73 of the GST Act as well as the order dated 23.09.2024 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 GST Act. 4. The said fact is not controverted by learned Standing Counsel who states that the same date of hearing and filing of objection was fixed in the first and third notices. 5. Considering the fact 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, thus, following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 6. Orders dated 28.04.2024 & 23.09.2024 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 :- 2.7.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench