JUDGMENT :

1. By this petition under Article 226 of Constitution of India, the petitioner has prayed for the following relief’s :

“8(A) This Hon'ble Court may be pleased to issue a writ of mandamus or any other appropriate writ in the nature of mandamus and/or an appropriate writ, order or direction, quashing and setting aside the impugned communication dated 02.01.2019 along with the prima facie option of the respondent no.2 dated 04.08.2018.

(B) Pending admission, hearing and final disposal of this petition, this Hon'ble Court may be pleased to stay the operation, execution and implementation of the impugned communication dated 02.01.2019 along with the prima facie opinion of the respondent no.2 dated 04.08.2018.

(C) This Hon'ble Court may be pleased to grant such other and further relief and/or order in the interest of justice in favour of the petitioner-firm.”

2. The brief facts of the case are as under :

2.1 The petitioner being a limited liability partnership firm has filed this petition through its partner. The petitioner firm is registered with the Institute of the Chartered Accountants of India (for short the “ICAI”) under the provisions of the Chartered Accountants Act, 1949 (