HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1342 of 2025 Court No. - 8 HON'BLE MANISH KUMAR, J. 1. Heard Shri Pranjal Shukla, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 28.02.2024 passed under Section 73 of the GST Act as well as the order dated 22.05.2025 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 28.02.2024 and 22.05.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. November 19, 2025 Ashish Versus Counsel for Petitioner(s) : Ravindra Gupta Counsel for Respondent(s) : C.S.C. (Manish Kumar,J.) M/S Gomdhari Thru. Proprietor Mukesh Kumar Srivastava .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko. And 2 Others .....Respondent(s) Digitally signed by :- ASHISH MISHRA High Court of Judicature at Allahabad, Lucknow Bench