JUDGMENT :

1. The present petition, under Article 226 of the Constitution of India has been preferred by the petitioner, who is at present Assistant Commissioner, Commercial Tax, Government of Uttar Pradesh, for the following reliefs:-

"I) Issue an appropriate writ, order or direction in the nature of certiorari quashing the order dated 21.04.2022 annexed a Annexure No. 1;

II) Issue an appropriate writ, order or direction in the nature of mandamus directing the respondent to allow the petitioner to work on the post Assistant Commissioner, State Tax Department and pay her regular salary;

III) Issue ad-interim direction to the aforesaid effect.

III) to issue a writ, order or direction which the Hon'ble court may deem fit and proper in the interest of justice looking to the fact and circumstances of the case; and

IV) Issue order or direction commanding the opposite parties to pay the cost in favour of the petitioner."

2. The petitioner, after selection, was appointed on the post of Assistant Commissioner, Commercial Tax in the year 2014. On transfer of Mr. Sandeep Tiwari, Assistant Commissioner, Commercial Tax, Mobile Squad, Barabanki to Range-5 Ayodhya on 03.09.2020, the petitioner took charge of the post of Assistant Commissioner, Mobile Squad, Barabanki on 07.09.2020.

3. The Joint Commissioner, Special Investigation Branch (for short "SIB"), State Tax, Ayodhya Region-B, Ayodhya on 10.09.2020 issued a direction that the petitioner should be accompanied with her subordinate officer, Commercial Tax Officer, during inspection/checks.

4. On 19.11.2020, the petitioner intercepted vehicle bearing registration no.HR38AA-6286 at Safedabad, Barabanki. Mobile Squad Unit Barabanki consists of one Assistant Commissioner and two Commercial Tax Officers, along with driver, peon and police staff. The work of the Mobile Squad is integrated team work. The Joint Commissioner, SIB, State Tax, Ayodhya Range-B, Ayodhya had issued written instructions dated 10.09.2020 that the petitioner should conduct road inspections with complete team.

5. The e-way bill, produced by the driver of the vehicle no. HR38 AA-6286, was dated 18.11.2020. The gross weight of the vehicle no. HR38AA-6286 was found to be 15170 kilograms, whereas the bare weight of the vehicle was 5570 kilograms. Thus, the net weight of the goods/material in the vehicle was approximately 9.500 tons, contrary to the wight (7.500 tons) mentioned in the relevant documents for transporting the material in the vehicle.

6. According to the petitioner, the driver of the vehicle again produced the second invoice, mentioning 2505 kilograms of old metal scrap in the vehicle, without any e-way bill for the said material. When certain discrepancies were found in the documents, a detailed physical verification along with complete videography was required to have been done as per the settled enforcement norms. The petitioner had shown that the plastic scrap was 7.00 tons and metal scrap was only to the extent of 2.500 tons. The petitioner passed detention order under Section 20 of the Integrated Goods and Service Tax, 2017 read with Section 129(1) of The Central Goods and Services Tax Act, 2017. It is said that on 21.11.2020 itself a demand notice was issued by the petitioner. The owner of the goods, Mrs. Sweety Goyal accepted the liability and paid the tax and penalty to the tune of Rs.90,250/-on the same day, just after one minute of physical verification.

7. A complaint was received from one Mr. Raj Kumar, Patna, Bihar against the petitioner in respect of interception of the vehicle no. HR38AA-6286 on 19.11.2021-. The Additional Commissioner, SIB, Commercial Tax, Ayodhya Region, Ayodhya vide Office Letter No. 624 dated 11.02.2021 directed the Joint Commissioner, SIB to conduct a preliminary inquiry in respect of the allegation made by said Mr. Raj Kumar, Patna, Bihar after requiring from the said complainant an affidavit in respect of the allegation and giving opportunity of hearing.

8. As the complainant had no