Neutral Citation No. - 2025:AHC-LKO:20486 Court No. - 6 Case :- WRIT TAX No. - 278 of 2025 Petitioner :- M/S Guru Nanak Plywood And Laminates, Lko. Thru. Proprietor Mr. Attam Khatwani Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax,Lucknow And 3 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 the counsel for the petitioner and the learned Standing Counsel. 2. The present petition has been filed challenging an order dated 30.04.2024 passed against the petitioner under section 73 of the GST Act. 3. The contention of the counsel for the petitioner is that to the show cause notice, a reply was submitted annexing therewith a copy of the documents in support of the petitioner. He argues that thereafter, no date of hearing was communicated to the petitioner. 4. Standing Counsel based upon the instructions states that the date of hearing was fixed and is available on the portal of the GST, however, the petitioner did not avail the said remedy. 5. The submission of the counsel for the petitioner is that notices were uploaded on the additional tab and could not be seen by the petitioner. 6. Considering the fact that this issue was considered by this court in the case of Ola Fleet Technologies Private Limited vs. State of U.P. and two others decided on 22.07.2024 in Writ Tax No.855 of 2024 and finding that the opportunity of hearing has not been given, the impugned order is quashed. The matter is remanded to the authority concerned for passing a fresh order in accordance with law after giving an opportunity of hearing. 7. The writ petition stands allowed with the said observations. Order Date :- 11.4.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench