Neutral Citation No. - 2025:AHC-LKO:20264 Court No. - 6 Case :- WRIT TAX No. - 295 of 2025 Petitioner :- M/S Trust Pharmacy,Lucknow Thru. Authorised Signatory Rajlaxmi Bhandari Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra Srivastava 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 12.08.2024 passed by the opposite party no.2 under Section 73 of the GST Act as well as the order dated 27.03.2025 whereby, the appeal has been dismissed as being beyond limitation. 4. The contention of the Counsel for the petitioner is that the notice for hearing was properly not served and thus the order under Section 73 was passed without affording any opportunity of hearing. 5. In the supplementary affidavit, it has been stated that notice of hearing was uploaded in the additional tab which could not have been sufficient compliance of the service of notice. The Counsel for the petitioner relies upon the judgment of the Division Bench of this Court in the case of Ola Fleet Technologies Private Limited vs State of U.P. and others: 2024:AHC:116559-DB. 6. The learned Standing Counsel does not dispute the said proposition. 7. Considering the said submission and the following the abovesaid judgment of Ola Fleet Technologies Private Limited (Supra), the orders impugned dated 12.08.2024 and 27.03.2025 deserve to be quashed and are accordingly quashed. The writ petition is allowed. 8. The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing opportunity of hearing. Order Date :- 10.4.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench