HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 988 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Heard Mohd. Salman holding brief of Sri Shujat Kidwai, 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 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 tabs of personal hearing, time of personal hearing and the venue where personal hearing will be held. 4. Learned Standing Counsel based upon the instructions states does not dispute the said fact that in the 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 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 02.09.2025 are quashed. Versus Counsel for Petitioner(s) : Shujat Kidwai, Farhan Ahmad Khan Counsel for Respondent(s) : C.S.C. Mustafasons Heritage Pvt. Ltd. Thru. Director Mr.Mohammad Akhtar .....Petitioner(s) Addl. Commissioner Grade-Ii (Appeal) State Tax Lko. And Another .....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. 988 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench