Neutral Citation No. - 2025:AHC-LKO:41715 Court No. - 7 Case :- WRIT TAX No. - 658 of 2025 Petitioner :- M/S Sonagiri Ground Floor Thru. Partner Saras Jain Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 3 Others Counsel for Petitioner :- Aayush Pankaj Tiwari,Durga Prasad Dubey,Hritik Dwivedi,Peeyush Pankaj 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 26.04.2024 passed under Section 73 of the GST Act as well as the order dated 28.10.2024 whereby the appeal was dismissed as being beyond limitation. 3. The neat contention of learned counsel for the petitioner is that no hearing was accorded to the petitioner. 4. The said contention is not controverted by learned Standing Counsel. 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 26.04.2024 & 28.10.2024 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 :- 22.7.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench