Neutral Citation No. - 2025:AHC-LKO:46393 Court No. - 6 Case :- WRIT TAX No. - 749 of 2025 Petitioner :- M/S Ranjan Automobiles Thru. Authorised Signatory Rakesh Ranjan,Gstin 09aiqpr6768n1zx 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 Shri Aayush Pankaj Tiwari, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the notice under Section 79 dated 14.07.2025, order dated 29.04.2025 passed under Section 73 of the GST Act as well as the order dated 24.07.2025 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that no opportunity of hearing was accorded to the petitioner while passing the order under Section 73 of GST Act. 4. Learned Standing Counsel, based upon instructions, states that in the show-cause notice, '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. Thus, notice dated 14.07.2025 and orders dated 29.04.2025 & 24.07.2025 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 :- 8.8.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench