Neutral Citation No. - 2025:AHC-LKO:44291 Court No. - 7 Case :- WRIT TAX No. - 721 of 2025 Petitioner :- M/S Shri Hari Constructions Thru. Proprietor Vishnu Dutta Mishra Respondent :- State Of U.P. Thru. Prin. Secy. (Deptt. Of State Tax) Lko. And 3 Others Counsel for Petitioner :- Devanand Pandey Counsel for Respondent :- C.S.C.,Akash Deep Srivastava Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner, learned Standing Counsel for the State and Shri Akash Deep Srivastava, learned counsel for respondent no.4. 2. Present petition has been filed challenging the order dated 28.08.2024 passed under Section 73 of the GST Act as well as the order dated 16.07.2025 whereby the appeal was dismissed as being beyond limitation. 3. The neat contention of learned counsel for the petitioner is that in no opportunity of hearing was granted while passing the under Section 73 of GST Act. 4. Learned Standing Counsel, based on instructions, states that in the notice, 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.) dated 04.03.2024, present petition is allowed. 6. Orders dated 28.08.2024 & 16.07.2025 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 :- 31.7.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench