WRIT TAX No. 2551 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:90498-DB Chief Justice's Court Case :- WRIT TAX No. - 2551 of 2025 Petitioner :- M/s Dell International Services India Pvt. Ltd. Respondent :- State of U.P. and another Counsel for Petitioner :- Nishant Mishra, Vedika Nath, Parinita Gupta Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed by the petitioner aggrieved of the order dated 28.02.2025 under Section 73(9) of the U.P. Goods and Services Tax Act, 2017 ('the Act'). 2. Submissions have been made that the petitioner was not afforded opportunity of personal hearing, despite specifically seeking the same in reply to the show cause notice and that the order passed is wholly non-speaking, wherein indications have been made that documents have not been produced to cross verify the plea raised in reply to the show cause notice, whereas the petitioner had filed voluminous evidence in support of the plea taken in the reply. 3. Learned counsel for the respondent made submissions that the petitioner has already filed application under Section 161 of the Act seeking rectification of the order and, the