ORDER

1. In this petition the petitioner has sought for the following reliefs:

i. issue a writ of certiorari or any other writ, order or direction quashing the impugned order No. KAR/AAAR 14-A/2019-20 dated 04.02.2020 at Annexure - A;

ii. hold that the Pattadar pass book cum title deed merits classification under Tariff Entry 4907 00 90 and Goods and Services Tax is to the paid at the rate of 12% and not at the rate of 18%;

iii. any other writ, order or direction as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case and allow this petition with cost.

2. Heard Sri. Ravi Raghavan and Sri. Sudeshna Bannerjee, learned counsel for petitioner, Smt. Vanita K.R., learned counsel for respondent Nos. 4 and 5 and Sri. Jeevan J Neeralgi, learned Additional Government Advocate for respondent Nos. 1 and 2.

3. Facts leading to the filing of this writ petition are that the petitioner is engaged in the business of printing books, magazines, calendars, diaries, bank passbooks, bank account opening forms and various other stationery items required for banking industry