HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1543 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 order dated 20.12.2023 passed under Section 73 of the GST Act as well as the order dated 30.08.2024 whereby the appeal was dismissed as being beyond limitation. 3. Challenging the order dated 30.08.2024, 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 20.12.2023 & 30.08.2024 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. December 17, 2025 Nitesh Versus Counsel for Petitioner(s) : Deepak Kumar Pandey, Sri Pati Tripathi Counsel for Respondent(s) : C.S.C. (Manish Kumar,J.) M/S Swastik Biscuit Pvt. Ltd. Thru. Director Pulkit Gupta .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Deptt. Of Finance And 2 Others .....Respondent(s) Digitally signed by :- NITESH KUMAR TEWARY High Court of Judicature at Allahabad, Lucknow Bench