HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1085 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 order dated 7.11.2023 passed under Section 73 of the GST Act as well as the order dated 23.9.2025 whereby the appeal was dismissed as being beyond limitation. 3. Challenging the order dated 23.9.2025, learned counsel for the petitioner contends that no hearing was accorded. 4. It is argued that the said issue was also dealt with in the case of Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors.; 2022 (4) ADJ 75. 5. On the said sole ground, following the said judgment in the case of Bharat Mint and Allied Chemicals (supra), present petition is allowed. 6. Orders dated 7.11.2023 & 23.9.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 26, 2025 J. K. Dinkar Versus Counsel for Petitioner(s) : Aayush Pankaj Tiwari, Durga Prasad Dubey, Hritik Dwivedi, Peeyush Pankaj Counsel for Respondent(s) : C.S.C. (Pankaj Bhatia,J.) M/S Javed Construction Works Thru. Proprietor Rabbul Nisha .....Petitioner(s) State Of .U.P. Thru. Addl. Chief Secy. Tax And Reg. Lko And 3 Others .....Respondent(s) Digitally signed by :- JESHU KUMAR DINKAR High Court of Judicature at Allahabad, Lucknow Bench