(1.) Supplementary affidavit filed today, is taken on record.
(2.) Heard Mr. Nitin Kumar Kesarwani for the petitioner and Mr. Ravi Shanker Pandey, learned ACSC for the State- respondents.
(3.) By means of present petition, the petitioner is assailing the order dtd. 23/1/2024 passed by Additional Commissioner, Grade -02 (Appeal )-V, State Tax Kanpur, respondent no. 1 and the order dtd. 20/12/2022 passed by Assistant Commissioner, Sector 2 (Mobile Squad-4), Kanpur, respondent no. 2.