HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1088 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 10.12.2024 passed under Section 73 of the UPGST Act as well as the order dated 8.4.2024 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 Versus Counsel for Petitioner(s) : Shujat Kidwai Counsel for Respondent(s) : C.S.C. Ventura Sales And Services Pvt. Ltd. Thru. Director Mohammad Tariq Siddiqui .....Petitioner(s) Addl. Commissioner Grade-Ii (Appeal) State Tax Lko. And Another .....Respondent(s) quashed. 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 26, 2025 J. K. Dinkar WTAX No. 1088 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- JESHU KUMAR DINKAR High Court of Judicature at Allahabad, Lucknow Bench