HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 994 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 07.07.2022 passed under Section 74 of the GST Act as well as the order dated 02.09.2025 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 74 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. Learned Standing Counsel based upon the instructions does not dispute the said fact that NA was mentioned in the notice. 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 07.07.2022 and the impugned order dated 02.09.2022 are quashed. 6. The writ petition is allowed. Versus Counsel for Petitioner(s) : Shujat Kidwai, Farhan Ahmad Khan Counsel for Respondent(s) : C.S.C. Mustafasons Heritage Private Limited Thru. Director Mr. Mohammad Akhtar .....Petitioner(s) Additional Commissioner Grade Ii Appeal State Tax Judicial Division V Lko. And Another .....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. 994 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench