Neutral Citation No. - 2025:AHC:113503-DB Court No. - 3 Case :- WRIT TAX No. - 2984 of 2025 Petitioner :- M/S Continental India Private Limited Respondent :- Joint Commissioner (Corporate Circle) And Another Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the petitioner and Sri Arvind Kumar Mishra, leaned Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has sought for the following substantial reliefs: "(i) Issue a writ, order or direction in the nature of Certiorari quashing impugned order dated 15.07.2022 passed by the respondent no.1 under section 74 of UPGST Act, 2017 for the Tax Period March 2018 to March 2018. (Annexure No.1). (ii) Issue writ order or direction in the nature of mandamus directing the respondent no.1 to decide the Rectification Application dated 11.10.2022 filed against impugned order dated 15.07.2022. (Annexure-5). (iii) Issue Writ, order or direction in the nature of Prohibition restraining the respondent No.1 from giving effect/operation to the impugned order dated 15.07.2022 passed under section 74 of UPGST Act, 2017 for the Tax Period March 2018 to March 2018 F.Y. 2017-18." 3. Counsel appearing on behalf of the petitioner submits that he does not press the relief No.1. 4. After hearing counsel appearing on behalf of the parties, we are of the view that the rectification application that has been filed by the petitioner should be disposed of by the authority concerned expeditiously as almost three years have already passed since then. 5. In light of the same, the authority concerned is directed to grant an opportunity of hearing to the petitioner, and thereafter, pass a reasoned order in accordance with law within a period of eight weeks from date. 6. With the above directions, the writ petition is disposed of. Order Date :- 15.7.2025 Kuldeep (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad