Neutral Citation No. - 2025:AHC-LKO:14393 Court No. - 7 Case :- WRIT TAX No. - 105 of 2025 Petitioner :- M/S Capital Graphics,Lucknow Thru. Proprietor Mr. Rishi Chopra Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax Lko. And 2 Others Counsel for Petitioner :- Punit Kumar Srivastava,Ishank Srivastava,Rakesh Srivastava,Shashank Srivastava 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 an order dated 02.08.2024 whereby, an order was passed under Section 73 of the GST Act which is on the face of it, is an ex-parte order. 3. The contention of the Counsel for the petitioner is that the notice of hearing was not uploaded in the manner prescribed. He relies upon the judgment in the case of Ola Fleet Technologies Pvt. Ltd. vs State of U.P. and others: 2024:AHC:116559-DB, wherein, similar issue was considered. 4. Considering and following the judgment of Ola Fleet Technologies Pvt. Ltd. (Supra), the order impugned dated 02.08.2024 cannot be sustained and is quashed accordingly. The writ petition is allowed. 5. The respondent would be at liberty to pass fresh order in accordance with law after giving an opportunity of hearing to the petitioner. Order Date :- 10.3.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench