HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1330 of 2025 Court No. - 8 HON'BLE MANISH KUMAR, J. 1. Heard Sri, Prashant Chaurasia, learned Counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed challenging an order dated 18.04.2024 passed under Section 73 of the GST Act as well as the order dated 12.08.2025 whereby, the appeal was dismissed as being beyond limitation. 3. The contention of the Counsel for the petitioner is that the petitioner was not heard and the notice which was allegedly sent was uploaded on the additional tab. Reliance is placed upon the judgment of Ola Fleet Technologies Private Limited vs State of U.P. and others: Neutral Citation No.- 2024:AHC:116559-DB 4. The abovesaid fact could not be controverted by the learned Standing Counsel. Thus on the limited ground of not granting the appropriate opportunity of hearing and also following the abovesaid judgment of Ola Fleet Technologies Private Limited (Supra), both the orders dated 18.04.2024and 12.08.2025 are set aside. The writ petition is allowed. 5. The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing opportunity of hearing. November 18, 2025 Preeti Versus Counsel for Petitioner(s) : Shailendra Kumar Misra, Prashant Chaurasia Counsel for Respondent(s) : C.S.C. M/S Usha Bharat Gas Service Thru. Its Proprietor Ahibaran Saroj .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Govt. Of U.P. Lko. And 3 Others .....Respondent(s) Digitally signed by :- PREETI GAUTAM High Court of Judicature at Allahabad, Lucknow Bench