JUDGMENT :

Rule. Mr. Siddharth S.Chandrashekhar waives service for the respondents. Rule is made returnable forthwith.

2. By this petition filed under Article 226 of the Constitution of India, the petitioner has prayed for a writ of certiorari and quashing and setting aside the impugned (i) Show Cause Notice No. 235/Commr/2011-2012 dated 24th October, 2011 (Exhibit A-1); (ii) Show Cause Notice No. 410/Commr/2012-2013 dated 4th September, 2012 (Exhibit A-2); (iii) Show Cause Notice No. 1010/Commr/2013-2014 dated 4th November, 2013 (Exhibit A-3); and (iv) Show Cause Notice No. 07/Commr/2014-2015 dated 20th April, 2015 (Exhibit A-4) with consequential reliefs.

3. The petitioner vide letters dated 14th February, 2012, 9th November, 2012, 17th April, 2014, 21st July, 2015 and 14th December, 2016 showed cause to those show cause notices and denied the allegations made in the impugned show cause notices and requested the respondent no.2 to drop the demands in respect of the said show cause notices. On 13th February, 2013, 18th June, 2015 and 19th February, 2016, the respondent no.2 granted personal hearing to the petitioner when the petitioner submitted additional documents and made detailed