2024 (5) TMI 550

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..... HELD THAT:- The impugned orders are liable to be quashed and set aside. Accordingly, this Court issues a writ of certiorari quashing the orders dated November 26, 2022 and February 19, 2024 with a direction upon the officer concerned to provide a copy of the SIB report to the petitioner within three weeks from date and subsequent to providing the SIB report, opportunity of hearing must be afforde .....

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..... passed by the respondent No.4/Additional Commissioner, Grade-2, (Appeal)-I, State Tax, Gorakhpur. 3. Learned counsel appearing on behalf of the petitioner submitted that no opportunity of personal hearing was granted to the petitioner in the matter. He further submitted that in spite of seeking the Special Investigation Branch Report (hereinafter referred to as the SIB report ), no SIB report was .....

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..... tional Chief Standing Counsel appearing on behalf of the State fairly submitted that no opportunity of hearing was granted to the petitioner in the matter. 5. In light of the above, impugned orders are liable to be quashed and set aside. 6. Accordingly, this Court issues a writ of certiorari quashing the orders dated November 26, 2022 and February 19, 2024 with a direction upon the officer concern .....

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