HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1022 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 19.01.2021 passed under Section 74 of the GST Act as well as the order dated 23.06.2022 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 74 and the same date was mentioned for submission of reply and for personal hearing. He also states that in the reminder , NA was mentioned for date of personal hearing. 4. Learned Standing Counsel is not in a position to controvert the aforesaid fact. 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 19.01.2021 & 23.06.2022 are quashed. Versus Counsel for Petitioner(s) : Mudit Agarwal Counsel for Respondent(s) : C.S.C. Anil Tekriwal Proprietor M/S Steel Sales 9 Station Road Bahraich U.P. 271801 .....Petitioner(s) State Of U.P. Thru. Prin. Secy. State Tax Lko. And 3 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 25, 2025 VNP/- WTAX No. 1022 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench