Neutral Citation No. - 2025:AHC-LKO:46973 Court No. - 6 Case :- WRIT TAX No. - 759 of 2025 Petitioner :- M/S Sarvajanik Shikshonnayan Sansthan Thru. Founder Susheel Chandra Trivedi Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax U.P. Lko. And 3 Others Counsel for Petitioner :- Anurag Mishra Counsel for Respondent :- C.S.C.,Vinay Shankar Hon'ble Pankaj Bhatia,J. 1. Heard the counsel for the petitioner, learned Standing Counsel and Sri Vinay Shankar who appears for the opposite party no.4. 2. The present petition has been filed challenging the order dated 20.08.2024 passed under section 73 of the Act as well as the order dated 28.06.2025 whereby the appeal was dismissed as being beyond the limitation. 3. The contention of the counsel for the petitioner is that the petitioner had written a letter to the respondents authorities for re-issuance of the User ID and Password for GST Portal vide an application dated 12.06.2025 which is on record. He states that prior to the said point of time, the petitioner could not excess the GST Portal in the absence of User ID and Password and thus, an ex-parte order came to be passed under section 73 of the Act. Reliance is placed upon the judgment of the Division Bench of this Court in Writ Tax No.518 of 2025 (M/s Shiv Shakti Enterprises vs. State of U.P. and others) decided on 19.02.2025. 4. Considering and adopting the reasoning contained in the said judgment in the case of M/s. Shiv Shakti (supra) and finding the order under section 73 to be an ex-parte order without giving an opportunity of hearing, the order impugned cannot be sustained and are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law. 5. The writ petition stands allowed. Order Date :- 12.8.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench