HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1002 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Heard learned Counsel for the petitioner as well as learned Standing Counsel and perused the record. 2. The present petition has been filed challenging an order dated 12.12.2023 passed under Section 73 of the GST Act as well as the order dated 01.09.2025 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 notice prior 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 of this Court rendered 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 12.12.2023 and the impugned order dated 01.09.2025 are quashed. 6. The writ petition is allowed. Versus Counsel for Petitioner(s) : Amit Kumar Counsel for Respondent(s) : C.S.C. M/S Telibagh Indane Service Thru. Authorized Representative Himanshu Pandey .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Tax And Reg. Lko And 3 Others .....Respondent(s) 7. The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate opportunity of hearing. September 23, 2025 akverma WTAX No. 1002 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench