HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1068 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. It appears that the name of the petitioner has been wrongly transcribed in the cause list. 2. Office is directed to make the necessary correction. If necessary, the computer section shall also make necessary correction. 3. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 4. Present petition has been filed challenging the order dated 30.12.2023 passed under Section 73 of the GST Act as well as the order dated 23.9.2025 whereby the appeal was dismissed as being beyond limitation. 5. Contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing the order under Section 73. 6. Learned Standing Counsel, based upon instructions, states that in the show-cause notice, 'NA' was mentioned in front of tab for date of personal hearing. 7. 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. 8. On the said sole ground, following the judgment in the case of Versus Counsel for Petitioner(s) : Aayush Pankaj Tiwari, Durga Prasad Dubey, Hritik Dwivedi, Mohd. Rais, Peeyush Pankaj Counsel for Respondent(s) : C.S.C. M/S R.S.Contractor Thru. Proprietor Rakesh Singh Gstin 09auzps5158e1zs .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Tax And Registration And 3 Others .....Respondent(s) Mahaveer Trading Company (supra), present petition is allowed. 9. Orders dated 30.12.2023 & 23.9.2025 are quashed. 10. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 26, 2025 J. K. Dinkar WTAX No. 1068 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- JESHU KUMAR DINKAR High Court of Judicature at Allahabad, Lucknow Bench