JUDGMENT :

VIJAY BISHNOI, C.J.

1. Heard Dr. A. Saraf, learned senior counsel, assisted by Mr. P.K. Bora and Mr. B. Sarma, learned counsel for the appellants. Also heard Mr. S.C. Keyal, learned Standing Counsel, Central Goods & Service Tax, appearing for all the respondents.

2. These 4(four) writ appeals have been preferred by the petitioner Company (appellants herein) being aggrieved with the judgment & order dated 19.06.2024 passed by the learned Single Judge in WP(C) No. 5398/2021, WP(C) No. 5358/2022, WP(C) No. 7336/2021 and WP(C) No. 780/2022, whereby the learned Single Judge has dismissed the above referred writ petitions with liberty to the petitioners to approach the Appellate Authority with a further direction that the period spent in this Court shall not be counted for calculation of the prescribed period of time.

3. The brief facts of the case are that the appellant Company is operating a Hospital and is providing treatment to the patients for various illness and ailments. In other words, the Hospital owned and operated by the appellant Company is offering healthcare services.

The case set up by the appellant Company before the writ Court is this that the appellant Company do