. HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 887 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 13.08.2024 passed under Section 73 of the GST Act as well as the order dated 01.05.2025 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing the order under Section 73. He states that show cause notice was uploaded on the 'additional tab', as such, the same could not be noticed. 4. It is argued that the said issues were dealt with by this Court in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgement dated 04.03.2024 and vide judgment dated 22.07.2024 passed in Writ Tax No.855 of 2024 (Ola Fleet Technologies Private Limited v. State of UP and 2 Ors.). 5. On the said grounds, following the said two judgments in the cases of Mahaveer Trading Company (supra) and Ola Fleet Technologies Private Limited (supra), present petition is allowed. Versus Counsel for Petitioner(s) : Anit Vishal Srivastav, Ramesh Chandra Srivastava Counsel for Respondent(s) : C.S.C. M/S Pawan Associates Thru. Proprietor Om Prakash Pandey .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 2 Others .....Respondent(s) 6. Orders dated 13.08.2024 & 01.05.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 8, 2025 nishant WTAX No. 887 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench