Neutral Citation No. - 2025:AHC-LKO:49428 Court No. - 6 Case :- WRIT TAX No. - 812 of 2025 Petitioner :- M/S Sunshine Wood Works Thru. Proprietor Nusrat 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. 2. The present petition has been filed challenging an order dated 15.02.2023 passed under Section 74 of the GST Act as well as the order dated 08.04.2025 passed by the appellate court in appeal. 3. Submission of the Counsel for the petitioner is that neither notice nor opportunity was given prior to passing of the orders impugned and the notice was uploaded only on additional tab, which cannot be noticed. 4. The issue in question has been considered by this Court in the case of Ola Fleet Technologies Private Limited vs State of U.P. and others: 2024:AHC:116559-DB. 5. As opportunity of hearing has not been accorded, no useful purpose would be served keeping the matter pending. 6. Considering and following the judgment in the case of Ola Fleet Technologies Pvt. Ltd. (Supra), the impugned orders dated 15.02.2023 and 08.04.2025 are quashed. The writ petition is allowed. 7. The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing opportunity of hearing. Order Date :- 22.8.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench