ORDER :

Ramesh Sinha, Chief Justice

1. Heard Mr. Mr. Bharat Raichandani and Mr. Omkar Sharma (through video conferencing) and Mr. K.Rohan, learned counsel for the petitioner. Also heard Mr. Ramakant Mishra, learned Deputy Solicitor General appearing for respondent No.1, Mr. R.S.Marhas, learned Additional Advocate General appearing for respondent No.2 and Mr. Maneesh Sharma, learned counsel appearing for respondents No.3 to 6.

2. Since common facts and issues are involved in these writ petitions, they are being considered and decided by this common order. WPT No. 53/2024 is taken as the lead case.

3. By way of this writ petition, the petitioner {in WPT No. 53/2024} has prayed for following reliefs:-

“10.1 Issue a writ of certiorari or a writ in the nature of certiorari or any other writ, order or direction thereby striking down Clause 5 of the impugned Notification No.53/2023 – Central Tax dated 02.11.2023 issued by the Central Board of Indirect Taxes & Customs (Annexure P-3) in the manner it is being interpreted by Respondent No.4 being arbitrary, unreasonable and violative of Article 14 of the Constitution of India; And

10.2 Issue any writ, order or direction reading down the Clause 5 o