Neutral Citation No. - 2025: AHC-LKO:46983 Court No. - 6 Case :- WRIT TAX No. - 761 of 2025 Petitioner :- M/S A Construction Thru. Proprietor Ram Krishna Tripathi Respondent :- State Of U.P. Thru. Prin. Secy. (Deptt. Of State Tax) Lko. And 2 Others Counsel for Petitioner :- Anurag Mishra Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Supplementary Affidavit filed in court is taken on record. 2. Heard the counsel for the petitioner and the learned Standing Counsel. 3. The present petition has been filed by the petitioner challenging the order dated 19.02.2025 passed under section 74 of the GST Act as well as the order dated 19.07.2025 whereby the appeal was dismissed as being beyond the limitation. 4. The contention of the counsel for the petitioner is that no notices were served and the notices were uploaded on the additional tab, which could not be noticed by the petitioner. 5. Standing Counsel, based upon the instructions, is not in a position to dispute the aforesaid fact. 6. Considering the fact that this issue was considered by this court in Writ Tax No.855 of 2024 (Ola Fleet Technologies Private Limited v. State of UP and 2 Ors.) vide judgment dated 22.07.2024, as such, finding the said judgment, both the orders dated 19.02.2025 and 19.07.2025 are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law. 7. The writ petition stands allowed. Order Date :- 12.8.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench