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TMI Blog2022 (7) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... ner on 15.03.2022 granting 15 days' time to submit reply with respect to the allegedly unverified transaction of Rs.3,19,22,729/-. On 30.03.2022, the petitioner submitted online adjournment application seeking 15 days' time. Undisputedly, that application was the first adjournment application of the petitioner. The cause shown for taking adjournment was not disbelieved by the respondent no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ash Kesarwani And Hon'ble Jayant Banerji JJ. For the Petitioner : Vishwjit For the Respondent : CSC ORDER 1. Heard learned counsel for the petitioner and the learned Standing Counsel for the State-respondents. 2. This writ petition has been filed praying for the following reliefs:- (i) Issue a writ, order, or direction in the nature of certiorari quashing the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.03.2022 under Section 74 of the UPGST Act for the period from April 2018 to March 2019 (F.Y. 201-19) has been passed rejecting the adjournment application of the petitioner, followed by rectification order dated 11.04.2022 under Section 161 of the UPGST Act. 4. From the record, it appears that the first notice was given by the respondent no.2 to the petitioner on 15.03.2022 granting 15 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order under Section 161 of the UPGST Act dated 11.04.2022 are, hereby, quashed. The matter is remitted back to the respondent no.2 to pass a fresh order in accordance with law, after giving reasonable time to the petitioner to submit his reply and after affording reasonable opportunity of hearing to the petitioner. 6. With the aforesaid direction, the writ petition is disposed of . - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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