HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1036 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 14.02.2025 passed under Section 73 of the GST Act as well as the order dated 18.09.2025 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that no date for hearing was fixed or informed to the petitioner. The said notices of hearing was uploaded on the 'additional tab' which could not be noticed. 4. 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. 5. On the said sole ground, following the judgment in the case of Ola Fleet Technologies Private Limited (supra), present petition is allowed. 6. Orders dated 14.02.2025 & 18.09.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after Versus Counsel for Petitioner(s) : Ravindra Gupta Counsel for Respondent(s) : C.S.C. M/S Siddharth Transport Company Thru. Proprietor Jyoti Malik .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Deptt. Of Tax Lko. And 2 Others .....Respondent(s) giving an opportunity of hearing to the petitioner. September 26, 2025 akverma WTAX No. 1036 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench