Neutral Citation No. - 2025:AHC-LKO:31046 Court No. - 6 Case :- WRIT TAX No. - 498 of 2025 Petitioner :- M/S Arsha Infradevelopers Pvt. Ltd Thru.Authorized Signatory Mr. Girish Natu Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance,Lko. And 3 Others Counsel for Petitioner :- Siddharth Nandwani Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard Shri Sameer Gupta and Shri Prashant Verma, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 05.12.2023 passed under Section 73 of the GST Act as well as the order dated 02.09.2024 whereby the appeal was dismissed. 3. Contention of learned counsel for the petitioner is that same dates were fixed for submission of reply as well as hearing, and the notices were also uploaded on the 'additional tab'. 4. It is argued that the said issues were dealt with by this Court in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgment dated 04.03.2024 as well as in Writ Tax No.855 of 2024 (Ola Fleet Technologies Private Limited v. State of UP and 2 Ors.) dated 22.07.2024. 5. On the said sole ground, following the judgments in the cases of Mahaveer Trading Company and Ola Fleet Technologies Private Limited (supra), present petition is allowed. 6. Orders dated 05.12.2023 & 02.09.2024 are quashed. 7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 26.5.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench