Neutral Citation No. - 2025:AHC:86173-DB Court No. - 40 Case :- WRIT TAX No. - 2418 of 2025 Petitioner :- Ramesh Chandra Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Akhil Kumar Singh,Ichhvaku Pratap Shahi Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Dr. Yogendra Kumar Srivastava,J. 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated December 6, 2023 passed by the Assessing Authority wherein no opportunity of hearing was granted to the petitioner. 3. Learned counsel appearing on behalf of the petitioner submits that neither any e-mail was received with regard to show cause notice nor the show cause notice was uploaded on the proper GST portal, rather, it reflects under the other tab "additional notices and orders". The Division Bench of this Court in Ola Fleet Technologies Limited v. State of U.P. and 2 Others [Writ Tax No.855 of 2024 (Neutral Citation No. - 2024:AHC:116559-DB) decided on July 22, 2024] has held that such notice which is not on the GST portal, but is under the other tab "additional notices and orders" will not act as notice. 4. We are at consensus ad idem with the aforesaid judgement of the coordinate Bench of this Court. 5. In light of the same, the impugned order dated December 6, 2023 is quashed and set aside with a direction upon the authority concerned to issue a fresh show cause notice to the petitioner within a period of two weeks from date and continue with the proceedings in accordance with law. 6. The writ petition is disposed of. Order Date :- 21.5.2025 Arun K. Singh [Dr. Y.K. Srivastava, J.] [Shekhar B. Saraf, J.] Digitally signed by :- ARUN KUMAR SINGH High Court of Judicature at Allahabad