ORDER :

C.PRAVEEN KUMAR, J.

Since both the matters are inter-connected, the same are disposed of by this common order by taking W.P.No.5999 of 2021 as a lead petition.

2. W.P.No.5999 of 2021 is filed under Article 226 of the Constitution of India, seeking the following relief:

“….pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the impugned order of the 1st Respondent dated 21.1.2021 in AO No.ZH3701210D45148 for the tax period 01.07.2017 to 15.02.2020 under the Central Goods and Services Tax Act 2017 and State Goods and Services Tax Act 2017 as illegal arbitrary and in violation of principles of natural justice and consequently direct the Ist Respondent to do the assessment de novo by granting an opportunity to the Petitioner to submit objections, after furnishing to the Petitioner all the material, which is available with the 1th Respondent for use against the Petitioner in the proceedings and also granting an opportunity of personal hearing and pass…”

3. While W.P.No.1832 of 2022 is filed by the same party seeking the following relief:

“…..to issue an appropriate writ order or direction more particularly a writ in the nature of WRIT OF