Neutral Citation No. - 2025:AHC:113947-DB Court No. - 3 Case :- WRIT TAX No. - 3133 of 2025 Petitioner :- Sahara Steels Respondent :- Deputy Commissioner, Sector - 8 State Tax Muzaffarnagar 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 Mr. Suyash Agarwal, learned counsel appearing on behalf of the petitioner and Mr. Ankur Agrawal, learned counsel appearing on behalf of the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has confined its prayer only to the extent that the rectification application filed under Section 161 of the Uttar Pradesh Goods and Services Tax Act, 2017 before the respondent No.1, being the Deputy Commissioner, Sector-8, State Tax, Muzaffar Nagar, may be directed to be decided within a fixed time frame. 3. Upon hearing the counsel appearing on behalf of the parties and perusing the record, we are of the view that the prayer of the petitioner is innocuous and may be granted. 5. Accordingly, the respondent No.1, being the Deputy Commissioner, Sector-8, State Tax, Muzaffar Nagar, is directed to consider and decide the aforesaid rectification application of the petitioner dated May 19, 2025 in accordance with law within a period of eight weeks from date. An opportunity of hearing should be granted to the petitioner before passing a reasoned order. 6. With these directions, the writ petition is disposed of. Order Date :- 15.7.2025 Rakesh (Praveen Kumar Giri J.) (Shekhar B. Saraf, J.) Digitally signed by :- RAKESH MEHTA High Court of Judicature at Allahabad