HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1000 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 the order dated 30.07.2022 passed by the opposite party no.3 under Section 73 of the GST Act as well as the order dated 17.07.2025 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 in the notice NA was mentioned in front of the tab of the personal hearing. 4. Finding the order impugned to be violative of the principles of natural justice and Section 75(4) of the GST Act as well as following and adopting the judgment of this Court rendered in the case of Bharat Mint and Allied Chemicals vs Commissioner Commercial Tax and others: Writ Tax No.1029 of 2021, decided on 04.03.2022, the orders impugned dated 30.07.2022 and the order dated 17.07.2025 are quashed. 5. The writ petition is allowed. 5. The matter is remanded back to the authority concerned for passing Versus Counsel for Petitioner(s) : Amit Kumar Counsel for Respondent(s) : C.S.C. M/S Eie Scientific Instruments Thru. Authorized Representative Ankit Yadav .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Tax And Registration And 3 Others .....Respondent(s) order afresh in accordance with law after providing adequate opportunity of hearing to the petitioner. September 23, 2025 akverma WTAX No. 1000 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench