HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1047 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 25.10.2024 passed under Section 73 of the GST Act as well as the order dated 20.09.2025 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 in the show cause notice prior date was fixed and in the reminder notice same date was fixed. 4. Learned Standing Counsel based upon the instructions could not dispute the said facts. 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 25.10.2024 and the impugned order dated 20.09.2025 are quashed. 6. The writ petition is allowed. Versus Counsel for Petitioner(s) : Apoorv Dev, Prashant Kumar Singh Counsel for Respondent(s) : C.S.C. M/S Sri Ram Traders Thru. Proprietor,Vivek Kasaudhan Gstin 009estpk2635e1ze .....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 26, 2025 akverma WTAX No. 1047 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench