HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1051 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Heard learned Counsel for the petitioner as well as learned Standing Counsel and perused the record. 2. The present petition has been filed challenging an order dated 16.04.2024 passed under Section 73 of the GST Act as well as the order dated 12.09.2025 whereby, the appeal was dismissed as being beyond limitation. 3. The submission of the Counsel for the petitioner is that in the notice, NA was mentioned in front of the tab of personal hearing. He further submits that in the reminder notice, prior date was fixed for personal hearing. The notice of hearing was uploaded on the 'additional tab' which could not be noticed. 4. Learned Standing Counsel based upon the instructions states could not dispute the said facts. 5. Finding the order to be violative of Section 75(4) of the GST Act and the issue being covered by the judgment of this Court rendered in the case of Mahaveer Trading Company vs Deputy Commissioner State Tax and another: Writ Tax No.303 of 2024, decided on 04.03.2024 and in the case of Ola Fleet Technologies Private Limited vs State of U.P. and others: Versus Counsel for Petitioner(s) : Anit Vishal Srivastav, Ramesh Chandra Srivastava Counsel for Respondent(s) : C.S.C. M/S Abhay Sahni Projects Private Limited Lucknow Thru. Authorised Signatory Surendra Singh .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Tax And Registration U.P. Lko. And 2 Others .....Respondent(s) 2024:AHC:116559-DB, the impugned order dated 16.04.2024 and the impugned order dated 12.09.2025 are quashed. 6. The writ petition is allowed. 7. The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate opportunity of hearing. September 26, 2025 akverma WTAX No. 1051 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench