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 Section 73 was filed, counsel for the respondents was directed to obtain instructions in this regard. 5. Instructions have been produced denying having received the hard copy of the reply/reply in offline. 6. We have perused the record, wherein the reply filed by the petitioner bears stamp of the department. Though the stamp does not indicate either receipt and/or the date on which the said stamp has been put, the instructions produced by the Standing Counsel are silent on the aspect as to whether the stamp is not of the office of the Deputy Commissioner/the same does not remain in proper custody i.e. the same can be misused. 7. In view of the above fact situation, wherein the petitioner claims to have filed the reply, which bears the stamp of the office and the fact that the petitioner even in response to notice under Section 61 had filed his response, we deem it appropriate and, accordingly, set aside the order dated 07.08.2024 passed by the Deputy Commissioner, State Tax, respondent no. 2, and remand back the matter to the Deputy Commissioner for deciding the same after taking into consideration the reply filed by the petitioner and after affording opportunity of hearing to him. 8. With the above directions, the petition stands disposed of. Order Date :- 12.5.2025 P.Sri./Pkb (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- PUNEET SRIVASTAVA High Court of Judicature at Allahabad