Neutral Citation No. - 2025:AHC-LKO:49461 Court No. - 6 Case :- WRIT TAX No. - 793 of 2025 Petitioner :- M/S Kshatriya Brick Field Thru. Proprietor Yogendra Singh Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Govt. Lko. And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Supplementary affidavit filed today is taken on record. 2. Heard learned Counsel for the petitioner and learned Standing Counsel. 3. The present petition has been filed challenging an order dated 20.02.2025 passed under Section 73 of the GST Act as well as the order dated 29.07.2025 whereby the appeal was dismissed as having become time barred. 4. The neat contention of the Counsel for the petitioner is that no opportunity of hearing was granted and the notices were uploaded on additional tab, which cannot be noticed. 5. The issue in question has been considered by this Court in the case of Ola Fleet Technologies Private Limited vs State of U.P. and others: 2024:AHC:116559-DB. 6. As opportunity of hearing has not been accorded, no useful purpose would be served keeping the matter pending. 7. Considering and following the judgment in the case of Ola Fleet Technologies Pvt. Ltd. (Supra), the impugned orders dated 20.02.2025 and 29.07.2025 are quashed. The writ petition is allowed. 8. The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing opportunity of hearing. Order Date :- 22.8.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench