HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 996 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Heard learned Counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed by the petitioner challenging the order dated 18.01.2025 passed under Section 73 of the UPGST Act as well as the order dated 25.04.2025 whereby, the appeal was dismissed in the absence of the appellant. 3. The contention of the Counsel for the petitioner is that while passing the order under Section 73, no opportunity of hearing was granted and while passing the appellate order, the representative of the appellant could not appear on the said date on account of personal exigency, as such, the appeal was dismissed without hearing. 4. Learned Standing Counsel based upon the instructions does not dispute the fact that no opportunity of hearing was granted while passing the order under Section 73 of the UPGST Act. 5. Finding the order to be violative of Section 75(4) of the GST Act and the issue being covered by the judgment of this Court rendered in the case of Mahaveer Trading Company vs Deputy Commissioner State Tax and another: Writ Tax No.303 of 2024, decided on 04.03.2024, the impugned order dated 18.01.2025 and the impugned order dated 25.04.2025 are quashed. Versus Counsel for Petitioner(s) : Santosh Kumar Yadav, Dinesh Pratap Verma, Prateek Pal Singh Counsel for Respondent(s) : C.S.C. M/S Arsh Mobile Thru.Proprietor Gur Charan Kaur .....Petitioner(s) State Of U.P. Thru. Prin.Secy. Deptt. State Tax Sectt. Lko. And 3others .....Respondent(s) 6. The writ petition is allowed. 7. The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate opportunity of hearing. September 23, 2025 akverma WTAX No. 996 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench