HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1041 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 10.02.2025 passed under Section 73 of the GST Act as well as the order dated 17.09.2025 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 be 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 10.02.2025 & 17.09.2025 are quashed. Versus Counsel for Petitioner(s) : Ravindra Gupta Counsel for Respondent(s) : C.S.C. M/S Sri Ram Construction Company Thru. Proprietor Usha Tiwari .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko. And 2 Others .....Respondent(s) 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 26, 2025 akverma WTAX No. 1041 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench