Neutral Citation No. - 2025:AHC-LKO:41718 Court No. - 7 Case :- WRIT TAX No. - 655 of 2025 Petitioner :- M/S Rama Hosiery Thru. Propritor Anjani Gupta Respondent :- State Of U.P. Thru. Prin. Secy. Tax Lko. And 2 Others Counsel for Petitioner :- Manoj Kumar Dubey,Anjuli Srivastava,Roopani Mishra Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard Shri Satish Kumar Pandey, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the orders dated 23.12.2023 passed under Section 73 of the GST Act as well as the order dated 26.09.2024 whereby the appeal was dismissed as being beyond limitation. 3. Submission of learned counsel for the petitioner is that no opportunity of hearing was granted. 4. Learned Standing Counsel does not controvert the said contention. 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 23.12.2023 & 26.09.2024 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 :- 22.7.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench