JUDGMENT :

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1. Heard learned advocate Mr. Hiren J. Trivedi for the petitioner, learned advocate Mr.Hirak Shah for learned advocate Mr. Nikunt Raval for respondent no.2 and learned Assistant Government Pleader Mr. Raj Tanna for the respondent State.

2. Since issue involved in all these petitions is identical, they have been heard together would be disposed of by this common judgment.

3. Rule returnable forthwith. Learned advocate Mr.Hirak Shah for learned advocate Mr. Nikunt Raval waives service of notice of rule on behalf of respondent no.2 and learned Assistant Government Pleader Mr. Raj Tanna waives service of notice of rule on behalf of the respondent State.

4. For the sake of convenience, facts are noted from Special Civil Application No.2114 of 2021.

5. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs:

“A) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to quash and set aside the impugned order dated 20.02.2020 passed by Assistant Commissioner Central GST & Excise Division-II, Su