Neutral Citation No. - 2025:AHC:88057-DB Chief Justice's Court Case :- WRIT TAX No. - 2505 of 2025 Petitioner :- M/s Renu Construction Company Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Anuj Datta, Sitaram Yadav 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 by the petitioner aggrieved of the inaction of the respondents in deciding the application dated 21.10.2024 (Annexure-11) filed by the petitioner, seeking rectification of the order dated 29.04.2024. 2. Submissions have been made that on a notice issued under Section 61 of the Goods and Services Tax Act, 2017 ('the Act'), the petitioner filed details indicating that there was apparently no discrepancy. Whereafter a notice under Section 73 of the Act was issued, again petitioner filed a detailed response, however, the order dated 29.04.2024 was passed based on the fact that the plea raised by the petitioner regarding the alleged discrepancy pertaining to the year 2017-18, i.e. during the VAT regime, was not substantiated from the assessment order of the said period. 3. It is indicated that the assessment order of the said period was passed by the authority on 15.10.2024 based on which the petitioner filed a rectification application on 21.10.2024 along with the assessment order, however, the application remains pending. 4. Irrespective of the said assessment order, submissions have been made that the petitioner had produced material to indicate the deduction made by the Uttar Pradesh Public Works Department of the amount of VAT, however, the said aspect was not taken into consideration and even the said documents were sufficient to seek rectification. 5. Counsel for the respondents made submissions that the application seeking rectification was apparently time barred as the limitation is three months and the order is required to be passed within six months thereafter, however, it is not denied that the application remains pending and has not been decided so far. 6. In the peculiar circumstances of the case, wherein the reason inter alia indicated by the authority while passing the order under Section 73 of the Act pertains to non-production of the assessment order of the year 2017-18 by the VAT authorities and the assessment order has been passed on 15.10.2024, as claimed by the petitioner, we direct respondent no.2/Deputy Commissioner (GST), Kanpur to decide the rectification application filed by the petitioner on merits. 7. Needful may be done within a period of two months from the date a copy of this order is placed by the petitioner with the said authority. 8. With the above direction, the petition stands disposed of. Order Date :- 23.5.2025 AHA/Sazia (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- AFZAL HUSAIN ABBASI High Court of Judicature at Allahabad