HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1013 of 2025 . Court No. - 6 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 for the State. 3. Present petition has been filed challenging the order dated 28.09.2023 passed under Section 73 of the GST Act as well as the order dated 09.12.2024 whereby the appeal was dismissed as being beyond limitation. 4. Contention of learned counsel for the petitioner is that the appeal has been decided ex-parte without giving any opportunity of hearing. 5. It is argued that the said issue was dealt with 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. 6. On the said sole ground, following the judgment in the case of Ola Fleet Technologies Private Limited (supra), present petition is allowed. 7. Orders dated 28.09.2023 & 09.12.2024 are quashed. Versus Counsel for Petitioner(s) : Ashish Chaturvedi Counsel for Respondent(s) : C.S.C. M/S Kirti Motors A Sole Proprietorship Firm Thru. Its Sole Proprietor Mr Rahul Rajpal .....Petitioner(s) State Of U.P. Thru. Prin. Secy. (State Tax) Govt. Of U.P. Lko. And 3 Others .....Respondent(s) 8. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 26, 2025 akverma WTAX No. 1013 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench