Neutral Citation No. - 2025:AHC-LKO:42096 Court No. - 7 Case :- WRIT TAX No. - 631 of 2025 Petitioner :- M/S Yadav Traders Thru. Proprietor Manoj Kumar Yadav Respondent :- Additional Commissioner Grade-2 Appeal State Tax Judicial Division 3rd Lucknow And Another Counsel for Petitioner :- Yogendra Nath Yadav,Saurabh Yadav 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 31.08.2024 passed under Section 73 of the GST Act as well as the order dated 23.06.2025 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. 4. Learned Standing Counsel, based upon instructions, states that in the notice sent, date of 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 31.08.2024 & 23.06.2025 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 :- 23.7.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench