HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1030 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 31.08.2024 passed under Section 73 of the GST Act as well as the order dated 19.09.2025 whereby the appeal was dismissed as being beyond limitation. 3. The neat contention of the counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order dated 73 of the GST Act. It is also argued that the notices, if any, were served upon the additional tab, which could not be noticed, as such, no hearing was accorded. The order also does not reflect any hearing being granted prior to passing of the said order. 4. Learned Standing Counsel is not in a position to controvert the fact with regard to uploading of the notice on the additional tab. 5. It is argued that the said issue was dealt with by this Court 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.). 6. On the said sole ground, following the judgment in the case of Ola Fleet Technologies Private Limited (supra), present petition is allowed. Versus Counsel for Petitioner(s) : Dheeraj Srivastava, Pooja Maurya, Shalinee Mani Tripathi Counsel for Respondent(s) : C.S.C. M/S Canter Mazda Transport Company Thru. Proprietor Gstin No.09ahspb3142k1z6 .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Tax And Registration And 3 Others .....Respondent(s) 7. Orders dated 31.08.2024 & 19.09.2025 are quashed. 8. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 25, 2025 VNP/- WTAX No. 1030 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench