HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 881 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 31.07.2023 passed under Section 73 of the GST Act as well as the order dated 21.06.2025 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, same date was mentioned for filing of reply and 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. Learned Standing Counsel further states that no hearing was accorded after submission of the reply. 7. It is argued that the said issue was also dealt with in the case of Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors.; 2022 (4) ADJ 75. 8. On the said sole ground, following the said two judgments in the cases Versus Counsel for Petitioner(s) : Gaurav Singh, Deepak Kumar Pandey, Sachin Kumar, Shailesh Sachan Counsel for Respondent(s) : C.S.C. M/S M.T.A. Timber Traders Thru. Proprietor Mohd. Tanzeem Ansari .....Petitioner(s) State Of U.P. Thru. Commissioner State Tax Lko. And 2 Others .....Respondent(s) of Mahaveer Trading Company (supra) and Bharat Mint and Allied Chemicals (supra), present petition is allowed. 9. Orders dated 31.07.2023 & 21.06.2025 are quashed. 10. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 4, 2025 nishant WTAX No. 881 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench