Neutral Citation No. - 2025:AHC-LKO:20901 Court No. - 6 Case :- WRIT TAX No. - 331 of 2025 Petitioner :- M/S Sageer Handloom,Sitapur Thru. Proprietor Mohd. Sageer Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko. And 2 Others Counsel for Petitioner :- Ravindra Gupta Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard Sri Pranjal Shukla holding brief of Sri Ravindra Gupta, learned Counsel for the petitioner as well as learned Standing Counsel. 2. The present petition has been filed challenging an order dated 06.08.2024 passed under Section 73 of the GST Act as well as the order dated 21.02.2025 whereby, the appeal was dismissed as being beyond limitation. 3. The submission of the Counsel for the petitioner that no notice of hearing was provided prior to passing of the order impugned. 4. Learned Standing Counsel based upon instructions states that in the show cause notice and the first reminder, no dates were fixed, however, in the second reminder, the dates were fixed. 5. The Counsel for the petitioner argues that no notice was served and the notice posted on the additional tab is not easily accessible. 6. Considering the said submission, prima facie, the order has been passed without affording opportunity of hearing. The requirement of serving notice was considered by this Court in the case of Ola Fleet Technologies Private Limited vs State of U.P. and others: 2024:AHC:116559-DB. 7. Considering and following the judgment in the case of Ola Fleet Technologies Private Limited vs State of U.P. and others: 2024:AHC:116559-DB and the judgment in the case of Ola Fleet Technologies (Supra), the petition deserves to be allowed. 8. Accordingly, the orders impugned dated 06.08.2024 and 21.02.2025 are quashed. The writ petition is allowed. 9. The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate opportunity of hearing. Order Date :- 15.4.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench