(1.) Heard counsel appearing on behalf of the parties.
(2.) This is a writ petition under Article 226 of the Constitution of India wherein the petitioner M/S K.J. Enterprises is aggrieved by the order dated September 26, 2022, passed by the Additional Commissioner, Grade - 2, (Appeals - 1st), Commercial Tax, Agra (hereinafter referred to as the 'Respondent No. 2').
(3.) Factual matrix of the instant case is provided below: