HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 953 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 11.02.2025 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. 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 reminder notice, ‘NA’ was mentioned in front of 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 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 11.02.2025 & 01.08.2025 are quashed. Versus Counsel for Petitioner(s) : Durgendra Kumar Tiwari Counsel for Respondent(s) : C.S.C. M/S Shivani Tiles Thru Proprietor Shvani Jain .....Petitioner(s) State Of U.P. Thru. Prin. 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 18, 2025 VNP/- WTAX No. 953 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench