Neutral Citation No. - 2025:AHC-LKO:38872 Court No. - 7 Case :- WRIT TAX No. - 600 of 2025 Petitioner :- M/S Hardoi Cement Distributors Thru. Proprietor Vibhu Kumar Gupta Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko. And 2 Others Counsel for Petitioner :- Jairam Srivastava,Aakash Srivastava,Manvesh Vats,Vaani 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 22.04.2024 passed under Section 73 of the GST Act as well as the order dated 30.10.2024 whereby the appeal was dismissed on the ground of 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. Learned Standing Counsel, based upon instructions, states that in the notice, same date was given for date of reply and date of personal hearing. 5. It is argued 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. 6. On the said sole ground, following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 7. Orders dated 22.04.2024 & 30.10.2024 are quashed. 8. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 9.7.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench