HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1332 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 20.02.2025 passed under Section 73 of the GST Act as well as the order dated 28.03.2025 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 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 20.02.2025 & 23.08.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. November 18, 2025 S. Kumar Versus Counsel for Petitioner(s) : Harsh Vardhan Counsel for Respondent(s) : C.S.C. (Manish Kumar,J.) M/S Ping Infocom Pvt. Ltd.Thru. Director Farooque Ahmad .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 2 Others .....Respondent(s) Digitally signed by :- SANTOSH KUMAR High Court of Judicature at Allahabad, Lucknow Bench