HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 986 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 29.04.2024 passed under Section 73 of the GST Act as well as the order dated 13.09.2025, whereby notice for attachment and sale of the property was issued and the order dated 17.09.2025 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 same 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, same 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 29.04.2024, 13.09.2025 and impugned order dated 19.09.2025 are quashed. Versus Counsel for Petitioner(s) : Aviral Raj Singh, Ali Moid, Ashutosh Verma, Mohd. Yasir, Palash Banerjee, Vaibhav Tiwari Counsel for Respondent(s) : C.S.C. M/S Pk Agencies Thru. Proprietor Mr. Pradeep Kumar Verma .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Commercial Tax Deptt. And 2 Others .....Respondent(s) 6. The writ petition is allowed. 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. 986 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench