HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 949 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 21.04.2024 passed under Section 73 of the GST Act as well as the order dated 06.08.2025 whereby the appeal was dismissed on the ground of 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 personal hearing and date of filing of the reply. 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 21.04.2024 & 06.08.2025 are quashed. 8. Matter is remanded to the assessing authority to pass fresh order after Versus Counsel for Petitioner(s) : Ayush Agarwal, Raghav Bansal Counsel for Respondent(s) : G.A., C.S.C. Mohammad Azam .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Institutional Finance Govt.Lko. And 3 Others .....Respondent(s) giving an opportunity of hearing to the petitioner. September 17, 2025 nishant WTAX No. 949 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench