Neutral Citation No. - 2025:AHC-LKO:40155 Court No. - 7 Case :- WRIT TAX No. - 617 of 2025 Petitioner :- M/S Swati Auto Spares Thru. Proprietor Usha Singh Respondent :- State Of U.P. Thru. Prin. Secy. Tax And Registration U.P. Lko. And 2 Others Counsel for Petitioner :- Amar Mani Tiwari,Bhanu Pratap Singh,Durgesh Kumar Verma Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard Shri Amar Mani Tiwari, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 12.12.2023 passed under Section 73 of the GST Act as well as the order dated 29.03.2025 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 GST Act. 4. Learned Standing Counsel, based upon instructions, states that in the notice same dates were mentioned for filing of the reply and for 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 12.12.2023 & 29.03.2025 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 :- 15.7.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench