JUDGMENT :

Rajesh Singh Chauhan, J.

1. Heard Shri Amrendra Nath Tripathi, learned counsel for the petitioner assisted by Shri Rahul Tripathi and Shri Nirmit Srivastava, learned counsels for the petitioner and Shri Akhilesh Pratap Singh, learned counsel for the respondent nos. 2 and 3.

2. There is no need to issue notice to the opposite party no.1 as the opposite party no.1 is an appellate Tribunal.

3. By means of this petition, the petitioner has prayed following main relief(s):-

“(I.) To issue a writ of certiorari quashing/setting aside the impugned judgment/order dated 18.04.2024 passed by the Opposite Party No. 1 in appeal No. 18 of 2023 in Re: Sahara Prime City Ltd. Vs. Central Board of Trustees, (EPFO) and Ors, as contained in Annexure No. 1.

(II.) A writ, order or direction in the nature of Certiorari quashing the assessment order dated 30.03.2021 along with its corrigendum dated 31.03.2021 passed by Opposite Party No. 3, as contained in Annexure No. 2 to the petition.”

4. At the very outset, Shri Tripathi has drawn attention of this Court towards SA-1 of the supplementary affidavit filed on 18.6.2024, which is the show cause notice, before issue of arrest warrant under Form No. CP