HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1089 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the parties and perused the record. 2. The present petition has been filed by the petitioner challenging an order passed under Section 73 of the G.S.T. Act, which is an exparte order. 3. The submission of the counsel for the petitioner is that no notice was served upon the petitioner. He argues that the show cause notice, relied upon the respondent was uploaded on the category 'Additional Information' in the website, which issue has been considered by two division benches of this Court in the case of Ola Fleet Technologies Pvt. Ltd. Versus State of U.P. & 2 others passed in Writ Tax No. 855 of 2024 decided on 22.07.2024 and Writ Tax No. 2420 of 2024. 4. Considering the fact that there is no material to suggest or refute the arguments of the petitioner, the case is squarely covered by the judgment of this Court in the case of Ola Fleet Technologies Pvt. Ltd (Supra). Following the said judgment, the impugned order cannot be sustained and is quashed. The matter is remanded to pass a fresh order in accordance with law after giving an opportunity of hearing to the petitioner. 5. The bank account attached shall be released forthwith. 6. The petition is disposed of in terms of the above. September 26, 2025 J. K. Dinkar Versus Counsel for Petitioner(s) : Prashant Singh Counsel for Respondent(s) : C.S.C. (Pankaj Bhatia,J.) M/S Ram Sanehi Thru. Proprietor Mr. Ram Sanehi .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Tax Registration Lko. And 3 Others .....Respondent(s) Digitally signed by :- JESHU KUMAR DINKAR High Court of Judicature at Allahabad, Lucknow Bench