Neutral Citation No. - 2025:AHC-LKO:46401 Court No. - 6 Case :- WRIT TAX No. - 748 of 2025 Petitioner :- M/S Tiwari Constructions Thru. Proprietor Dharmendra Kumar Tiwari Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. State Tax Lucknow And 2 Others Counsel for Petitioner :- Ravindra Gupta 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 09.04.2024 passed under Section 73 of the GST Act as well as the order dated 14.07.2025 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 09.04.2024 & 14.07.2025 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 :- 8.8.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench