Neutral Citation No. - 2025:AHC-LKO:21879 Court No. - 6 Case :- WRIT TAX No. - 351 of 2025 Petitioner :- M/S Sagar Readymade Thru. Proprietor Shrawan Kumar Chainani Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of Tax And Registration Lko. U.P. And 2 Others Counsel for Petitioner :- Arpit Dwivedi,Aayush Pankaj Tiwari,Subhash Pandey Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging an order dated 08.04.2025 whereby the appeal preferred by the petitioner was dismissed as well as the order dated 17.08.2024 passed under Section 73 of GST Act. 3. Contention of learned counsel for the petitioner is that no opportunity of hearing was granted to the petitioner. He argues that initially in the summary of the show-cause notice, the date of personal hearing was fixed as 13.06.2024 and the date of reply was also fixed on the same date i.e. 13.06.2024. 4. Learned Standing Counsel, based upon instructions and documents on records, argues that in the reminder notice, the two dates were different as is evident from the document contained in Annexure - 7. 5. Learned counsel for the petitioner in rejoinder states that the notices were uploaded in 'additional tab' and not in the tab depicting notices, and places reliance on the 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.). 6. Considering and finding that the orders impugned have not been passed after affording an opportunity of hearing and the issue being covered by the judgment of this Court in the case of Ola Fleet Technologies Private Limited (supra), the impugned orders dated 17.08.2024 & 08.04.2025 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. 8. Present petition stands allowed in above terms. Order Date :- 18.4.2025/nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench