HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3688 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Having heard Sri Rahul Agrawal learned Senior Advocate assisted by Ms. Akashi Agrawal learned counsel for the petitioner and Sri Arvind Kumar Mishra learned Standing Counsel for the State, at present the order impugned dated 09.04.2026 passed by respondent No. 2 under Section 161 of the UPGST Act, 2017 (hereinafter referred to as 'the Act') is a non speaking order. Running into three pages, it records facts on the first two pages. Thereafter it notes the provision of Section 161 of the Act, in extenso. 2. However, by way of reasoning, only this much has been recorded in the said order: "मननीय आयुक्त महोदय के पिरपत्र-518 िदनांक 06.02.2025 में उिल्लिखत तथ्यों के आधार पर धारा-73(9) के अंतगर्त आदेश पािरत िकया गया है। इस प्रकार आदेश में ऐसी कोई त्रुिट िवद्यमान नहीं है िजसे धारा-161 के अन्तगर्त संशोिधत िकया जा सके । अतः व्यापारी द्वारा दािखल धारा-161 प्राथर्नापत्र अस्वीकार िकया जाता है।" 3. Neither the substance of Circular No. 518 dated 06.02.2025 has been extracted in the said order nor it could be shown to us how that Circular issued by the Commissioner State Tax created a legal embargo on the powers of the Adjudicating Authority, to rectify its order. To the extent the power to rectify is a statutory power, it had to be exercised on the own merits of individual case. Therefore, an administrative Circular, may not defeat the legislative effect of Section 161 of the Act. Rather, it may remain subservient to legislation. Versus Counsel for Petitioner(s) : Akashi Agrawal, Sr. Advocate Counsel for Respondent(s) : C.S.C. Gulbahar Abdul Ali .....Petitioner(s) State of U.P. and Another .....Respondent(s) 4. In view of the above, no useful purpose may be served in keeping the petition pending or calling for Counter Affidavit or to relegate the petitioner to the forum of alternative remedy. The basic flaw in the proceeding goes to the root of the matter. It may not be cured at the appeal stage. Accordingly, the order dated 09.04.2026 is set aside. Matter is remitted to respondent No.2 to pass afresh order on the petitioner's rectification application, as expeditiously as possible, preferably within a month from today, after affording due opportunity of hearing to the petitioner. 5. Writ petition is accordingly disposed of. September 29, 2026 Faraz WTAX No. 3688 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- FARAZ AHMAD High Court of Judicature at Allahabad