JUDGMENT :

J.B. PARDIWALA, J.

1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a dealer and an assessee under the Gujarat Value Added Tax Act, 2003 (for short, "the VAT Act"), has prayed for the following reliefs:

"A. This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside impugned order dated 17.6.2021 (annexed at Annexure A) passed by the Gujarat Value Added Tax Tribunal in Second Appeal No. 327 of 2020 and the Tribunal may please be directed to admit the second appeal and grant stay against recovery of dues without insisting for any pre-deposit;

B. In the alternative this Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside impugned order dated 17.6.2021 (annexed at Annexure A) as well as the first appeal order dated 5.9.2020 (annexed at Annexure H) and assessment order dated 10.3.2016 (annexed at Annexure B) and the matter may please be remanded to the assessing authority i.e. respondent No. 3 for fresh assessment after g