HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 942 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 challenging an order dated 13.07.2023 passed under Section 74 of the CGST Act as well as the order dated 27.06.2025 whereby, the appeal was dismissed as being beyond limitation. 3. The contention of the Counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order under Section 74. 4. Learned Standing Counsel based upon the instructions states that as the petitioner has opted for no hearing in his reply, the hearing was not accorded. 5. The said issue was considered extensively by this Court in the case of Bharat Mint and Allied Chemicals vs Commissioner Commercial Tax and others: Writ Tax No.1029 of 2021, decided on 04.03.2022. 6. Following and adopting the same judgment, both the orders dated 13.07.2023 and 27.06.2025 are quashed. 7. The matter is remanded back to the assessing authority for passing order afresh in accordance with law after providing opportunity of hearing to the petitioner. 8. The amount deposited at the time of preferring of the appeal shall be Versus Counsel for Petitioner(s) : Agendra Sinha, Rakesh Kumar Counsel for Respondent(s) : C.S.C. M/S Ganesh Plywood Industries Thru. Authorised Representative Sri Ramesh Kumar Agarwal .....Petitioner(s) Addl. Commissioner Grade 2 (Appeal) State Tax Sitapur And Another .....Respondent(s) refunded to the petitioner on moving an appropriate application as the impugned order against which the appeal was preferred has been quashed. 9. Present petition stands allowed in above terms. September 19, 2025 nishant WTAX No. 942 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench