Neutral Citation No. - 2025:AHC:56015 Court No. - 9 Case :- WRIT TAX No. - 971 of 2023 Petitioner :- M/S Shree Vinod Granite Respondent :- Deputy Commissioner State Tax And Another Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- CSC Hon'ble Rohit Ranjan Agarwal,J. 1. Ms. Pooja Talwar, learned counsel for the petitioner and learned Standing Counsel for the State are present. 2. The short controversy before the Court is that the appeal filed against the assessment order made under Section 74(9) of the U.P.G.S.T./C.G.S.T. Act, 2017 was challenged in appeal under Section 107(6) of the U.P.G.S.T. Act, which has been rejected on the ground of delay. 3. The appeal was filed on 28.4.2023 and it was dismissed on 17.5.2023 by a cyclostyle order. 4. Learned counsel for the petitioner submits that no reason has been assigned while rejecting the appeal. 5. Learned Standing Counsel appearing for the State submits that dispute is in regard to financial years 2019-20, 2020-21 and 2021022 and there is no provision under the U.P.G.S.T./C.G.S.T. Act for condoning the delay in filing the appeal. According to him, the appeal has to be filed within a period of four months and the appeal at the instance of the petitioner was after more than eight months. 6. I have heard the respective counsel for the parties and perused the material on record. 7. From perusal of the appellate order, it transpires that it is an auto-generated order and no reason has been assigned while rejecting the appeal and only one line order has been passed rejecting the appeal of the petitioner mentioning the date of filing and date of rejection of the appeal. 8. In view of the said fact, the writ petition stands partly allowed. The appellate order dated 17.05.2023 passed by respondent No.2 for the financial years 2019-20, 2020-21 and 2021-22 (Annexures No.5 and 6 to the writ petition) are hereby set aside. The matter is remitted back to the appellate authority to pass reasoned order after hearing counsel for the petitioner strictly in accordance with law, preferably within a period of two months from the date of production of a certified copy of this order. Order Date :- 16.4.2025 Kushal Digitally signed by :- KUSHAL AGRAWAL High Court of Judicature at Allahabad