HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1055 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Heard Shri Pranjal Shukla, learned counsel for the petitioner, learned Standing Counsel for the State and Shri Vinay Shankar, learned counsel for respondent no.4. 2. Present petition has been filed challenging the order dated 27.02.2025 passed under Section 73 of the GST Act as well as the order dated 22.09.2025 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 27.02.2025 & 22.09.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Versus Counsel for Petitioner(s) : Devanand Pandey Counsel for Respondent(s) : C.S.C., Vinay Shankar M/S Neelkanth Entrepreneurs Pvt Limited Thru. Authorized Signatory Zeeshan Akhtar .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Deptt. State Tax Lko. And 3 Others .....Respondent(s) 8. Account of the petitioner shall be unfreezed forthwith. September 26, 2025 nishant WTAX No. 1055 of 2025 2 (Pankaj Bhatia,J.) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench