HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1012 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 26.12.2023 passed under Section 73 of the GST Act as well as the order dated 24.07.2025 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, prior date was mentioned for personal hearing than the 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 judgement dated 04.03.2024. 6. Learned Standing Counsel further states that in the reply submitted by the petitioner, no request was made for grant of hearing. In fact, the petitioner has stated that he does not want the hearing. 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. Versus Counsel for Petitioner(s) : Mukesh Kumar Tewari, Anjani Kumar Shukla Counsel for Respondent(s) : C.S.C. Subhash Singh .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Institutional Finance Lko And 2 Others .....Respondent(s) 8. On the said sole ground, following the said two judgments in the cases of Mahaveer Trading Company (supra) and Bharat Mint and Allied Chemicals (supra), present petition is allowed. 9. Orders dated 26.12.2023 & 24.07.2025 are quashed. 10. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 24, 2025 nishant WTAX No. 1012 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench