. HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 857 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 23.09.2021 passed under Section 74 of the GST Act as well as the order dated 23.05.2025 whereby the appeal was dismissed. 3. Contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing the order under Section 74. 4. Learned Standing Counsel, based upon instructions, states that in the show-cause notice, same date was mentioned for date for personal hearing as well as date for filing reply, however, in the reminder, 'NA' was mentioned in front of the tab of date 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 judgement dated 04.03.2024. 6. On the said sole ground, following the judgement in the case of Mahaveer Trading Company (supra), present petition is allowed. 7. Orders dated 23.09.2021 & 23.05.2025 are quashed. Versus Counsel for Petitioner(s) : Arunendra Nath Mishra Counsel for Respondent(s) : C.S.C. M/S Mama Scrap Traders Gstin- 09bnmpa0502m1z5 Thru. Proprietor Anis Ansari .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. State Tax 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. September 3, 2025 nishant WTAX No. 857 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench