Neutral Citation No. - 2025:AHC-LKO:12562 Court No. - 7 Case :- WRIT TAX No. - 100 of 2025 Petitioner :- M/S Origins Advertising Pvt. Ltd. Thru. Auth. Signatory Mr. Himanshu Awasthi Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance,Lko. And Others Counsel for Petitioner :- Pushpila Bisht,Jai Priya Swapnil Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned Counsel for the petitioner as well as learned Standing Counsel. 2. The present petition has been filed challenging the order dated 10.08.2023 passed against the petitioner under Section 74 of the GST Act as well as the order dated 08.11.2024, whereby the appeal was dismissed. 3. The contention of the Counsel for the petitioner is that the SIB report based upon which the order was passed, was never supplied to the petitioner. It is further argued that no notice was ever served upon the petitioner fixing a date for hearing of appeal, as such, the petitioner had no knowledge of hearing of the appeal and, therefore, he could not appeal. Reliance is placed upon the judgment of this Court in the case of M/s Lari Almira House vs State of U.P. (Writ Tax No.1569 of 2022: Decided on 12.04.2023 and in the case of M/s Sunil Kumar Khare Contractor vs State of U.P. and others: 2025:AHC-LKO:7940. 4. Considering the fact that non grant of hearing was considered by this Court in the case of M/s Archita Tour and Travels and another vs State of U.P. and others: 2024:AHC-LKO:68213 and following the said judgment, the appellate order dated 08.11.2024 is quashed. The writ petition is allowed. 5. The matter is remanded back to the appellate authority to pass fresh order after providing adequate opportunity of hearing, in accordance with law. 6. The parties would be at liberty to canvass before the appellate authority with regard to non-service of SIB report as has been argued before this Court. In case the parties approaches for the same, the appellate authority shall consider and pass appropriate orders also in addition to other grounds that may be raised by the petitioner before the appellate authority. Order Date :- 3.3.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench