Neutral Citation No. - 2025:AHC-LKO:10320 Court No. - 7 Case :- WRIT TAX No. - 84 of 2025 Petitioner :- M/S Aditya Infratech Lko. Thru. Its Proprietor Sushil Kumar Rawat Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko. And 2 Others Counsel for Petitioner :- Anurag Mishra Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard Sri Pranjal Shukla, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the orders dated 01.04.2024 passed under Section 73 of the GST Act as well as the order dated 20.01.2025 whereby the appeal was dismissed as being beyond limitation. 3. The neat contention of learned counsel for the petitioner is that in terms of circular issued by the respondents, it is incumbent that date of reply has to prior to date of personal hearing, which has not been done in the present case. 4. 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. 5. On the said sole ground, following the judgment in the case of Mahaveer Trading Company (supra), present petition is allowed. 6. Orders dated 01.04.2024 & 20.01.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 18.2.2025/Arun Digitally signed by :- ARUN KUMAR High Court of Judicature at Allahabad, Lucknow Bench