Neutral Citation No. - 2025:AHC-LKO:34470-DB Court No. - 2 Case :- WRIT TAX No. - 536 of 2025 Petitioner :- M/S Muskan Trading Company Thru. Proprietor M/S Beena Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax Lko. And 2 Others Counsel for Petitioner :- Mohd. Raziullah,Saksham Mishra,Zartab Qamar Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Praveen Kumar Giri,J. 1. The petitioners seeks disposal of the application dated 26.03.2025 for rectification of an order dated 30th August, 2024 passed under Section 73 of the U.P. GST Act, 2017. 2. We find that there is a limitation prescribed under Section 161 of the U.P. G.S.T. Act, subject to the two provisos contained therein. 3. Be that as it may, if such application has been received, let a decision be taken thereon, provided, it is maintainable in terms of Section 161 of the U.P. GST Act, 2017. 4. Accordingly, the writ petition is disposed of. (Praveen Kumar Giri, J.) (Rajan Roy, J.) Order Date :- 4.6.2025 Ashutosh Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench