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, therefore, the petitioner has to pursue the said remedy and challenging the order issued under Section 73(9) of the Act, cannot be countenanced. 4. Counsel for the petitioner submits that petitioner is prepared and undertakes to withdraw the application under 161 of the Act. 5. We have examined the matter on merits. 6. A perusal of the reply, filed by the petitioner on 12.12.2024 to the show cause notice, indicates that a specific prayer was made seeking personal hearing. Apparently, before passing the final order, the petitioner was not afforded any opportunity of personal hearing. Similarly, the order impugned is wholly cursory and does not fulfil the requirements of Section 75(6) of the Act, as the material produced by the petitioner, has not at all been taken into consideration. 7. In view thereof, the petition is allowed. The order dated 28.02.2025 passed by the Deputy Commissioner, Noida Sector-13, Gautam Buddha Nagar (B), Gautam Buddha Nagar is quashed and set aside. The matter is remanded back to the Authority to afford opportunity of personal hearing to the petitioner and pass a fresh order in accordance with law. 8. In terms of the undertaking given by the petitioner, the application under Section 161 of the Act shall be withdrawn by the petitioner within a period of one week, which even otherwise has been rendered infructuous. Order Date :- 27.5.2025 Mukesh Pal (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- MUKESH PAL High Court of Judicature at Allahabad