Neutral Citation No. - 2025:AHC-LKO:44259 Court No. - 7 Case :- WRIT TAX No. - 711 of 2025 Petitioner :- M/S Pragya Electricals Thru. Proprietor Piyush Chandra Sadh Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax Registration Govt. Lko. And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra Srivastava Counsel for Respondent :- C.S.C. 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 19.02.2025 passed under Section 73 of the GST Act as well as the order dated 05.07.2025 whereby the appeal was dismissed as being beyond limitation. 3. Learned Standing Counsel, based upon instructions, states that as the petitioner did not opt for a date for personal hearing, no hearing was granted. 4. The said issue is covered by the judgment in the case of Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors.; 2022 (4) ADJ 75, 5. Thus, following the aforesaid judgment, present petition is allowed. 6. Orders dated 19.02.2025 & 05.07.2025 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 :- 31.7.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench