Neutral Citation No. - 2025:AHC-LKO:32217 Court No. - 6 Case :- WRIT TAX No. - 516 of 2025 Petitioner :- M/S Santosh Agencies,Faizabad Thru. Proprietor Santosh Kumar Respondent :- State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 3 Others Counsel for Petitioner :- Utkarsh Misra,Abhishek,Ashish Kumar Yadav 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 29.04.2024 passed under Section 73 of the GST Act as well as the order dated 22.05.2025 whereby, the appeal is dismissed as being beyond limitation. 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 judgement. In view thereof, the impugned order dated 29.04.2024 and the impugned order dated 22.05.2025 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 :- 28.5.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench