Neutral Citation No. - 2025:AHC:75280-DB Chief Justice's Court Case :- WRIT TAX No. - 2125 of 2025 Petitioner :- M/s Barnwal Traders Respondent :- Commissioner of State Tax and another Counsel for Petitioner :- Aloke Kumar, Puneet Arun Counsel for Respondent :- 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 07.08.2024 (Annexure-1) passed by the respondent no. 2 under Section 73 of the Goods and Services Tax Act, 2017 (for short 'the Act') for the tax period 2019-20. 2. Submissions have been made that the provisions of Section 16(5) and (6) of the Act have been implemented by notification dated 08.08.2024 pursuant to which a circular dated 15.10.2024 has been issued by the respondents and based on the said notification and circular, the petitioner has filed application seeking rectification of the order dated 07.08.2024, which remains pending with the respondents and, therefore, the respondents may be directed to decide the same with expedition after providing opportunity of hearing to the petitioner. 3. Counsel for the respondents has no objection to the prayer made in this regard. 4. Consequently, without going into the merits of the submissions made in the rectification application, the petition is disposed of. 5. The respondent no. 2 is directed to decide the pending rectification application of the petitioner with expedition, preferably, within a period of four weeks from the date a copy of this order is placed by the petitioner with the said authority. It would be required of the authority to provide opportunity of personal hearing to the petitioner before passing the final order. Order Date :- 9.5.2025 RK/AKShukla (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- RAJESH KUMAR High Court of Judicature at Allahabad