JUDGMENT :

Heard Dr. A Saraf, learned senior counsel for the petitioner in WP(C) No.3878/2021 & WP(C) No.3880/2021. Also heard Mr. S.C. Keyal, learned counsel for the petitioners in WP(C) No.3675/2021 and WP(C) No.4120/2021.

2. It is taken note of that the petitioners in WP(C) No.3675/2021 and WP(C) No.4120/2021 i.e., the authorities under the GST Department are the respondents in WP(C) No.3878/2021 and WP(C) No.3880/2021, whereas the assessee BMG Informatics Pvt. Ltd., is the respondent in WP(C) No.3675/2021 and WP(C) No.4120/2021 and accordingly, the learned counsel representing the respective writ petitioners also represents the respondents in the corresponding writ petitions filed by the other.

3. For the sake of convenience, we refer the petitioner in WP(C) No.3878/2021 and WP(C) No.3880/2021 to be the assessee and the petitioners in WP(C) No.3675/2021 and WP(C) No.4120/2021 to be the department.

4. The assessee BMG Informatics Pvt. Ltd is a company dealing with IT system integrator and is a service provider primarily engaged in sales and service of information and technology products to Government Departments, PSU and to other Research and Educational Institutes located in the No