HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 828 of 2025 Court No. - 6 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 31.08.2024 passed under Section 73 of the GST Act as well as the order dated 25.07.2025 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 while passing the order under Section 73. 4. Learned Standing Counsel, based upon instructions, states that in the show-cause notice, 'NA' was mentioned in front of the tab 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 31.08.2024 & 25.07.2025 are quashed. Versus Counsel for Petitioner(s) : Ajay Pratap Singh, Sachin Singh Counsel for Respondent(s) : C.S.C. Ghanshyam Gupta .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Deptt. Of Commercial Tax U.P. Lko. And 2 Others .....Respondent(s) 8. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. August 26, 2025 nishant WTAX No. 828 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench