Neutral Citation No. - 2025:AHC-LKO:13646 Court No. - 7 Case :- WRIT TAX No. - 131 of 2025 Petitioner :- M/S Saurabh Ornaments Thru. Proprietor Saurabh Kaushal And Another Respondent :- State Of U.P. Thru. Chief Commissioner Of Commercial Tax Lko And 2 Others Counsel for Petitioner :- Ajay Pratap Singh,Mohd. Sheraj,Shashank Vikram Verma Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned Counsel for the petitioner as well as learned Standing Counsel. 2. The present petition has been filed challenging the order dated 21.03.2023 passed under Section 73 of the GST Act as well as the order dated 27.02.2024 whereby, the appeal has been dismissed. 3. The submission of the Counsel for the petitioner is that the order passed under Section 73 of the GST Act suffers from the vice of arbitrariness as the same dates were fixed for filing reply and for hearing. 4. This aspect has been considered by the Division Bench of this Court in the case of Mahaveer Trading Company vs Deputy Commissioner State Tax and another: Writ Tax No.303 of 2024, decided on 04.03.2024. 5. The present case is squarely covered by the said judgment. In view thereof, the impugned order dated 21.03.2023 and the impugned order dated 27.02.2024 are quashed. The writ petition is allowed. 6. The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate opportunity of hearing. Order Date :- 6.3.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench