Neutral Citation No. - 2025:AHC-LKO:44373-DB Court No. - 2 Case :- WRIT TAX No. - 696 of 2025 Petitioner :- M/S Hanumat Kripa Coal Depot Thru.Proprietor,Tejendra Singh Respondent :- State Of U.P. Thru. Prin. Secy. Tax And Registration And 2 Others Counsel for Petitioner :- Anand Dubey,Utkarsh Misra Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Manish Kumar,J. 1. Heard. 2. In this case also the situation is similar to the one already considered in Writ Tax No.683 of 2025, has arisen. The show cause notice was not uploaded on the portal under the tab 'Notices and Orders' rather it was uploaded under the tab 'Additional Notices and Orders'. Apparently it was incorrect and there is no way that the petitioner herein could have searched every tab on the portal to find out as to whether there is any notice against him or not. As already stated in our order passed today in the aforementioned writ petition, the word 'Additional Notices and Services' obviously indicates a notice in addition to what has already been issued, therefore, the 'Additional Notices and Services' tab cannot be used to upload the main notice. The entire exercise having been done without proper opportunity of hearing to the petitioner and in gross violation of principles of natural justice, the assessment proceedings and the order of assessment are quashed, so are the consequential actions, if any, taken in pursuance thereof. 3. Now that the petitioner already has knowledge about the said notice and it is not the case of the petitioner that the assessment proceedings are time barred, therefore, he should respond to the same within next 15 days' and thereafter, a fresh order shall be passed in accordance with law after due opportunity of hearing as is envisaged under the Uttar Pradesh Goods and Services Act, 2017. 4. The writ petition is allowed in the aforesaid terms. (Manish Kumar, J.) (Rajan Roy, J.) Order Date :- 31.7.2025/-Piyush- Digitally signed by :- PIYUSH YADAV High Court of Judicature at Allahabad, Lucknow Bench