Neutral Citation No. - 2025:AHC:130412-DB Court No. - 3 Case :- WRIT TAX No. - 3443 of 2025 Petitioner :- Suresh Kumar Khattri Respondent :- Commissioner Of Commercial Tax And Another Counsel for Petitioner :- Vijay Pratap Singh Hon'ble Shekhar B. Saraf,J. Hon'ble Prashant Kumar,J. 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated February 11, 2025 passed by the Deputy Commissioner, State Tax, Division-2, Mirzapur/respondent No.2 under Section 73(9) of the Uttar Pradesh Goods and Services Tax Act, 2017. 3. Upon hearing counsel appearing on behalf of the parties and perusing the record, we are of the view that the explanation of the petitioner should have been considered by the authority concerned before passing the impugned order. 4. Accordingly, the impugned order dated February 11, 2025 is quashed and set aside with a direction upon the authority concerned to consider the explanation provided by the petitioner with regard to the typographical error in the return, grant an opportunity of hearing to him, and thereafter, pass a reasoned order expeditiously, in accordance with law. 5. With the above directions, the writ petition is disposed of. Order Date :- 4.8.2025 Kuldeep (Prashant Kumar, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad