Neutral Citation No. - 2025:AHC-LKO:45211 Court No. - 6 Case :- WRIT TAX No. - 737 of 2025 Petitioner :- Goyal Steel Furniture Thru. Proprietor Rahul Gupta Respondent :- Addl. Commissioner Grade Ii Appeal State Tax Judicial Division V Lko. And Another Counsel for Petitioner :- Shujat Kidwai,Nooruddin Khan` 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 20.04.2024 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 date of filing of reply and date for personal hearing and in the first reminder, 'NA' was mentioned for date of 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 20.04.2024 & 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