Neutral Citation No. - 2025:AHC-LKO:21269 Court No. - 6 Case :- WRIT TAX No. - 312 of 2025 Petitioner :- M/S Chaturvedi General Order Supp. Thru. Proprietor Mr. Surjeet Kumar Chaturvedi Respondent :- Commissioner,Sgst,State Tax U.P. Lko. And 2 Others Counsel for Petitioner :- Ashish Kumar Singh Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Supplementary affidavit filed today in Court is taken on record. 2. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 3. Present petition has been filed challenging the order dated 31.10.2023 passed under Section 74 of the GST Act as well as the order dated 24.12.2024 whereby the appeal was dismissed. 4. Contention of learned counsel for the petitioner is that while passing order under Section 74 of GST Act, no opportunity of hearing was granted. A supplementary affidavit has been filed stating that the order/notice regarding hearing was uploaded on the 'additional tab' which could not be termed as a proper exercise of serving the notice. He places reliance on a judgment of this Court dated 22.07.2024 passed in Writ Tax No.855 of 2024 (Ola Fleet Technologies Private Limited v. State of UP and 2 Ors.). He further argues that the appellate order was dismissed upholding the order dated 31.10.2023, however, this aspect has not been considered. 5. Considering the impugned orders dated 31.10.2023 & 24.12.2024 orders which prmia-facie do not grant any opportunity of hearing, which is mandatory in terms of Section 75(4) of GST Act and the issue raised is squarely covered by the judgment in the case of Ola Fleet Technologies Private Limited (supra), the same are quashed. 6. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. 7. Present petition is allowed in above terms. Order Date :- 16.4.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench