HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1020 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 04.01.2023 passed under Section 73 of the GST Act, order dated 30.12.2023 as well as the order dated 14.05.2025 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 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 04.01.2023, 30.12.2023 & 14.05.2025 are quashed. Versus Counsel for Petitioner(s) : Aayush Pankaj Tiwari Counsel for Respondent(s) : C.S.C. M/S Coolsun Enterprises Thru. Its Proprietor Hafeez Ahmad Gstin 09agkpa0773e1zn Year 2017- 18 .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Tax And Registration 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 24, 2025 nishant WTAX No. 1020 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench