HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1080 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 16.10.2023 passed under Section 73 of the GST Act as well as the order dated 31.7.2025 whereby the appeal was dismissed as being beyond limitation. 3. Challenging the order dated 31.7.2025, 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 16.10.2023 & 31.7.2025 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) : Gaurav Singh, Deepak Kumar Pandey Counsel for Respondent(s) : C.S.C. (Pankaj Bhatia,J.) M/S Radha Industries Gstin 09aagfr7456c1z2 Thru. Auth. Representative Atul Agarwal .....Petitioner(s) State Of U.P. Thru. Prin. Secy. State Tax Lko. .....Respondent(s) Digitally signed by :- JESHU KUMAR DINKAR High Court of Judicature at Allahabad, Lucknow Bench