JUDGMENT :

J.B.PARDIWALA , J.

1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs;

“(A) Your Lordships may be pleased to issue a writ of mandamus and/or any other appropriate writ, order or direction in the nature of mandamus directing by quashing and setting aside the notice dated 19.02.2019 (Annexure K) issued by the respondent No.2 as same being arbitrary and illegal and further be pleased to direct the respondent No.2 to waive the amount of penalty imposed upon the petitioner arbtrarily.

(B) Your Lordships may be pleased to issue a writ of mandamus and/or any other appropriate writ, order or direction in the nature of mandamus directing by quashing and setting aside the proceedings pending before respondent no.3 being case no.ARE/1/ETR/575/2020;

(C) Pending hearing, admission and final hearing of the matter, Your Lordships may be pleased to direct the respondent no.3 to stay the proceedings pending before respondent no.3 being case no.ARE/1/ETR/575/2020

(D) Pending hearing, admission and final hearing of the matter, Your Lordships may be pleased to direct the respondent no.3 to stay the implementation an