HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1373 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J. 1. Heard Shri Devang Bhasin, learned counsel assisted by Shri Abhay Pratap Singh,learned counsel appearing on behalf of the petitioner and learned Standing Counsel appearing on behalf of the State-respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has prayed for the following substantial relief(s): "A- Issue a writ, order or direction in the nature of certiorari quashing the impugned recovery notice dated 24.10.2025 (Annexure-1) issued by the Respondent No. 2; B- Issue a writ, order or direction in the nature of certiorari quashing the impugned demand order dated 03.06.2025 (Annexure-3) passed by the Respondent No. 2 under Section 74 of the UPGST Act for the period FY 2023-24; C- Issue a writ, order or direction in the nature of mandamus directing the Respondent authorities to restore the credit of Rs. 29,03,743/- to the Electronic Credit Ledger of the Petitioner; D- In the alternative to prayer B, Issue a writ, order or direction in the nature of mandamus directing the Respondent No. 2 to dispose of the Versus Counsel for Petitioner(s) : Vaibhav Krishna, Abhay Pratap Singh Counsel for Respondent(s) : C.S.C. M/S Ani Technolgies Private Limited Thru. Authorised Signatory .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Institutional Finance U.P. Lko. And 2 Others .....Respondent(s) rectification application (Annexure-2) preferred by the Petitioner against the impugned demand order dated 03.06.2025, within a reasonable time period as this Hon'ble Court may deem fit;" 3. Upon perusal of the documents, it transpires that subsequent to the filing of the writ petition, the rectification application has been disposed of by the authorities concerned without granting an opportunity of hearing to the petitioner. 4. In light of the same, the said order dated 3rd June, 2025 is quashed and set aside with a direction upon the authority concerned to grant an opportunity of hearing to the petitioner, and thereafter, pass a reasoned order within a period of 2 weeks from date in accordance with law. 5. With the above directions, the writ petition is disposed of. November 28, 2025 Ashutosh WTAX No. 1373 of 2025 2 (Manjive Shukla,J.) (Shekhar B. Saraf,J.) Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench