HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 934 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Heard learned Counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed challenging an order dated 09.04.2024 passed under Section 73 of the GST Act as well as the order dated 27.08.2025 whereby, the appeal was 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 prior date was fixed for personal hearing than the submission of reply. 4. Learned Standing Counsel based upon the instructions states that in the reminder notice, no date for hearing was fixed. 5. Finding the order to be violative of Section 75(4) of the GST Act and the issue being covered by the judgment 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, the impugned order dated 09.04.2024 and the impugned order dated 27.08.2025 are quashed. The writ petition is allowed. 6. The matter is remanded back to the Assessing Authority to pass fresh Versus Counsel for Petitioner(s) : Sheo Shankar Verma Counsel for Respondent(s) : C.S.C. M/S Nivshakti Bioenergy Private Limited Thru.Authorized Signatory Mr.Mahendra Singh Yadav .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 3 Others .....Respondent(s) order, in accordance with law, after providing adequate opportunity of hearing. September 18, 2025 akverma WTAX No. 934 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench