Neutral Citation No. - 2025:AHC-LKO:42416 Court No. - 7 Case :- WRIT TAX No. - 648 of 2025 Petitioner :- M/S Jaiswal Khad Bhandar Thru. Proprietor Durga Prasad Jaiswal Respondent :- State Of U.P. Thru. Prin. Secy. (Institutional Finance) And 2 Others Counsel for Petitioner :- Kripa Shankar Shukla Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard Sri Satish Kumar Pandey holding brief of Sri Kripa Shankar Shukla, learned Counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed by the petitioner challenging an order dated 17.02.2025 passed under Section 73 of the GST Act as well as the order dated 05.07.2025 whereby, the appeal was dismissed as being beyond limitation. 3. The contention of the Counsel for the petitioner is that no opportunity of hearing was granted and no notice was posted. The notices sent were posted on additional tab, as such, the same could not be noticed and the order has been passed without granting any opportunity of hearing. 4. Learned Standing Counsel based upon instructions cannot deny the said fact. 5. Considering the aforesaid facts and the law laid down in the case of Ola Fleet Technologies Private Limited vs State of U.P. and others: 2024:AHC:116559-DB, impugned orders dated 17.02.2025 and 05.07.2025 deserve to be quashed and are accordingly quashed. The writ petition is allowed. 6. The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing opportunity of hearing. Order Date :- 24.7.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench