HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 960 of 2025 Court No. - 6 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 orders dated 14.08.2024 passed under Section 73 of the GST Act as well as the order dated 27.08.2025 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 two separate dates be fixed for filing of the reply and for 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 14.08.2024 & 27.08.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 19, 2025 nishant Versus Counsel for Petitioner(s) : Devanand Pandey Counsel for Respondent(s) : C.S.C. (Pankaj Bhatia,J.) M/S Arbind Traders Thru. Authorized Signatory .....Petitioner(s) State Of U.P. Thru. Prin. Secy. (Deptt. Of Tax ) Lko. And 2 Others .....Respondent(s) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench