Neutral Citation No. - 2025:AHC-LKO:42857 Court No. - 7 Case :- WRIT TAX No. - 681 of 2025 Petitioner :- M/S Suraj Contruction Thru. Legal Representative Aditya Tripathi Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance And 2 Others Counsel for Petitioner :- Deep Narayan Tripathi,Satish Kumar Pandey Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Supplementary Affidavit filed in court is taken on record. 2. Heard the counsel for the petitioner and the learned Standing Counsel. 3. The present petition has been filed challenging the order dated 15.02.2025 passed under section 73 of the GST Act whereby the demand was quantified against the petitioner as well as the order dated 15.07.2025 whereby the appeal was dismissed. 4. In terms of the supplementary affidavit, it is submitted that no notice of hearing was provided to the petitioner and the same was only uploaded on the additional tab, as such, ex-parte order came to be passed. 5. The said issue is covered by the judgement of this court in the case of Ola Fleet Technologies Private Limited vs. State of U.P. and two others decided on 22.07.2024 in Writ Tax No.855 of 2024. 6. Thus, relying on the said judgement, both the orders dated 15.02.2025 and 15.07.2025 are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after giving an opportunity of hearing. It is clarified that the petitioner would also be entitled to take such defenses as may be available under law. 7. The writ petition stands allowed. Order Date :- 25.7.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench