Neutral Citation No. - 2025:AHC-LKO:47213 Court No. - 6 Case :- WRIT TAX No. - 775 of 2025 Petitioner :- Sunil Kumar Srivastava Respondent :- State Of U.P. Thru. Prin. Secy. (State Tax ) Lko. And 3 Others Counsel for Petitioner :- Ashish Chaturvedi Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 27.02.2025 passed under Section 73 of the GST Act as well as the order dated 01.08.2025 whereby the appeal was dismissed as being beyond limitation. 3. Neat contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing order under Section 73 of GST Act. 4. Learned Standing Counsel, based upon instructions, states that in the show-cause notice, prior date was mentioned for personal hearing than filing of the reply and in the reminder, 'NA' was mentioned 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 27.02.2025 & 01.08.2025 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 :- 13.8.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench