Neutral Citation No. - 2025:AHC-LKO:19204 Court No. - 6 Case :- WRIT TAX No. - 262 of 2025 Petitioner :- M/S Swastika Associates Thru. Proprietor Rajat Jindal Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax Lko. And 2 Others Counsel for Petitioner :- Amit Prakash Sharma Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Supplementary affidavit filed today is taken on record. 2. Heard learned Counsel for the petitioner as well as learned Standing Counsel. 3. The present petition has been filed challenging the order dated 27.08.2024 passed under Section 73 of the GST Act as well as the order dated 27.01.2025 whereby, the appeal was dismissed. 4. The contention of the Counsel for the petitioner is that in both the orders, no opportunity of hearing was granted. It is further argued that the notice as required to be served, are not served. Reliance is placed in the case of Ola Fleet Technologies Private Limited vs State of U.P. and others: 2024:AHC:116559- DB. 5. Considering the facts that the notice under Section 73 was served upon the petitioner, in which, the date of hearing and the date of reply was shown to be same i.e. 27.06.2024. This fact is not denied by the learned Standing Counsel. In appeal also notices were served under the tab 'additional notice'. Both the said issues were dealt with by this Court in the case of Mahaveer Trading Company vs Deputy Commissioner State Tax and another: Writ Tax No.303 of 2024, decided on 04.03.2024 and in the case of Ola Fleet Technologies (Supra). Relying on the said judgments, the orders impugned dated 27.08.2024 and 7.01.2025 are quashed. The writ petition is allowed. 6. The matter is remanded back to the Assessing Authority to pass fresh order in accordance with law after providing opportunity of hearing to the petitioner. Order Date :- 7.4.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench