JUDGMENT

D.N. Patel, CJ. - Proceedings have been conducted through video conferencing.

CM APPL. 38742/2021(Exemption)

Allowed, subject to all just exceptions.

Application stands disposed of.

W.P.(C) 12313/2021

1. Present writ petition has been preferred seeking the following reliefs:

"(1) Issue a writ of certiorari / Mandamus or any other appropriate writ / order / direction thereby quashing the impugned order dated 21/10/2021 passed by the Respondent No. 1 regarding rejection of revision application for want of mandatory pre-deposit.

(2) Issue a writ of certiorari / Mandamus or any other appropriate writ / order / direction thereby quashing the impugned order-in-Appeal dated 16/02/2018 passed by the Respondent No. 2 regarding rejection of Appeal for want of mandatory pre-deposit, and having regard to pre-deposit made the matter be remanded back to respondent No.2 to hear the Appeal on merits.

(3) Issue any other appropriate writ order and or direction that this Hon'ble court deems fit and proper in the facts and circumstances of the case.

(4) Award costs of the petition to the petitioners.

(5) Pass I make such other appropriate order(s) and / or directions as this Hon'ble court may deem fit