2024 (2) TMI 1360

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.... behalf of the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by order dated December 16, 2021 passed by the respondent No.3/Assistant Commissioner State Taxt, Sector-8, Gorakhpur under Section 74 of the Uttar Pradesh G....

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....nd others (Writ Tax No.168 of 2024 decided on 16.2.2024) and M/s Bajrang Building Material v. State of U.P. and others (Writ Tax No.998 of 2023 decided on 22.8.2023) and the judgment passed by this Court in M/s Eastern Machine Bricks and Tiles Industries v. State of U.P. and others (Writ Tax No.1507 of 2023) to buttress his argument that before passing an adverse order under Section 74 of the Act,....