Neutral Citation No. - 2025:AHC-LKO:40513 Court No. - 7 Case :- WRIT TAX No. - 627 of 2025 Petitioner :- M/S Globe Enterprises Thru. Proprietor Ajay Kumar Gupta Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration 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 order dated 12.08.2024 passed under Section 73 of the GST Act as well as the order dated 27.12.2024 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 the GST Act. 4. Learned Standing Counsel confirms that the date mentioned for hearing was prior in point of time than the date of filing of the reply. 5. On the said sole ground and 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 12.08.2024 & 27.12.2024 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 :- 16.7.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench