WRIT TAX No. 735 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:77144-DB Chief Justice's Court Case :- WRIT TAX No. - 735 of 2025 Petitioner :- M/s Real Time Computer Services Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Pranjal Shukla, Parth Goswami Counsel for Respondent :- C.S.C. Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition has been filed aggrieved of the order dated 07.08.2024 (Annexure-9) passed under Section 73 of the Goods and Services Tax Act, 2017 ('the Act'). 2. The petitioner was issued notice under Section 61 intimating discrepancies in the return, to which the petitioner filed reply, however, a notice under Section 73 was issued inter alia rejecting the explanation provided by the petitioner. 3. It is claimed that in response to the said notice under Section 73, as the petitioner missed the date of filing the reply, offline reply was filed by the petitioner on 01.08.2024, however, without taking note of the said reply, the order impugned dated 07.08.2024 has been passed, which is in violation of principles of natural justice. 4. As the order impugned dated 07.08.2024 indicated that no reply to notice under Sect