TMI Blog2024 (2) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... rt (SIB report), no SIB report was provided to the petitioner - HELD THAT:- The impugned orders are liable to be quashed and set aside. This Court issues a writ of certiorari quashing the orders dated December 16, 2021 and November 8, 2023 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 2017 (hereinafter referred to as the Act ) and the appellate order dated November 8, 2023 passed by the respondent No.4/Additional Commissioner, Grade- 2, (Appeal)-II, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of hearing is required to be afforded to a person concerned as per Section 75(4) of the Act. 4. Learned Additional 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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