Neutral Citation No. - 2025:AHC-LKO:44297 Court No. - 7 Case :- WRIT TAX No. - 723 of 2025 Petitioner :- M/S Global Traders Thru. Proprietor Saif Ali Respondent :- State Of U.P. Thru. Prin. Secy. State Tax Lko. And 2 Others Counsel for Petitioner :- Savitra Vardhan Singh 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 the order dated 11.04.2025 whereby the appeal was dismissed as well as the order dated 15.02.2023 passed under Section 74 of GST Act. 3. Contention of learned counsel for the petitioner is that no opportunity of hearing was granted either at the appellate stage or at Section 74 of GST Act adjudication. It is stated that the notice for hearing of appeal was uploaded on the 'additional tab' which could not be noticed. 4. The appellate order also records that no opportunity of hearing was granted. 5. In view thereof and following the judgment in the case of Ola Fleet Technologies Private Limited v. State of UP and 2 Ors. (Writ Tax No.855 of 2024) Dated 22.07.2024, the appellate order dated 11.04.2025 is quashed. 6. Matter is remanded to the appellate authority to pass order afresh after affording an opportunity of hearing, in accordance with law. 7. Present petition is partly allowed in above terms. Order Date :- 31.7.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench