ORDER (ORAL)

In the instant OA, the applicants are seeking the following reliefs:

“i. This Hon'ble Court may be pleased to quash and set aside the impugned order dated 14.02.2023 and 03.08.2022 passed by the respondent No.3 (Annexure No.A-1).

ii. Any other relief, which this Hon'ble Court may deem fit and proper in the facts and circumstances of present case.

iii. Award cost of the original application in favour of the applicants.”

2. At the outset, the learned counsel for the applicant draws our attention to the order dated 14.03.2024 in OA No. 237/2022, CAT, Ahmedabad Bench, wherein the impugned order dated 14.07.2021 has been quashed and set aside. He further submits that the impugned order in the instant matter has been passed on the basis of the impugned order dated 14.07.2021 in OA No. 237/2022, which has been quashed and set aside by Ahmedabad and, therefore in light of the order in OA No. 237/2022 (supra) the impugned order in the instant matter also needs to be quashed and set aside and the OA deserves to be allowed.

3. Opposing the arguments put forth by the learned counsel for the applicant, the learned counsel for the respondents relies upon the averments made in paras 7 , 8,