HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1555 of 2025 Court No. - 8 HON'BLE MANISH KUMAR, 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 18.04.2024 passed under Section 73 of the GST Act as well as the order dated 22.09.2025 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 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 18.04.2024 & 22.09.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. December 15, 2025 Ashish Versus Counsel for Petitioner(s) : Harsh Vardhan Counsel for Respondent(s) : C.S.C. (Manish Kumar,J.) M/S Shree Tirupati Agro Food Industries Thru. Authorised Representative Jitendra Gupta .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Tax And Registration And 2 Others .....Respondent(s) Digitally signed by :- ASHISH MISHRA High Court of Judicature at Allahabad, Lucknow Bench