JUDGMENT :

BIREN VAISHNAV, J.

1. Rule returnable forthwith. With the consent of the learned advocates for the respective parties, matter is taken up for final hearing. Ms. Shrunjal Shah, learned AGP waives service of rule on behalf of the respondents.

2. By way of this petition, under Article 226 of the Constitution Of India, the petitioner has made the following prayers:

“1. Quash the impugned assessment orders, assessment notices and demand notice namely, notice no. 3069 dated 14.02.2019 (ANNEXUREU) and notice no. 3105 dated 16.02.2019 (ANNEXURE-V) issued by the Respondent no. 6, notice dated 20.07.2020 (ANNEXURE-W) issued by Respondent no. 5, notice dated 18.07.2020 (ANNEXURE-P), order dated 22.01.2021 (ANNEXURE-S) and order dated 22.01.2021 (ANNEXURE-T); issued by the respective Respondents; and

2. Quash the pending proceedings against the Petitioner and refund the amount paid as pre-deposit;

3. Respondents may be restrained from raising any further demands or proceeding with any coercive steps so far as dues incurred in relation to the period prior to Transfer Date;

4. Provide directions for expeditious disposal of pending matters involving the Respondents; ….”

2. Facts in brief are