Neutral Citation No. - 2025:AHC-LKO:45233 Court No. - 6 Case :- WRIT TAX No. - 735 of 2025 Petitioner :- Goyal Steel Furniture Thru. Proprietor Rahul Gupta Respondent :- Additional Commissioner,Grade Ii, Appeal,State Tax,Judicial Division V, Lko. And Another Counsel for Petitioner :- Shujat Kidwai,Mohammad Asad Mahmood Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard Mohammad Salman, learned counsel holding brief of Shri Shujat Kidwai, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 29.12.2023 passed under Section 73 of the GST Act as well as the order dated 28.07.2025 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 to the petitioner. 4. Learned Standing Counsel states that in the show-cause notice, same date was fixed for filing of reply and for personal hearing. 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 29.12.2023 & 28.07.2025 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 :- 5.8.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench