JUDGMENT :

Mohammad Rafiq, J.

REPORTABLE

1. All these appeals have been preferred against the judgment of the learned Single Judge dated 10.3.2017, whereby the writ petitions filed by the appellants were dismissed. The appellants in the writ petitions challenged the notices issued to them under Section 25, 26, 55 and 61 of the Rajasthan Value Added Tax, 2003 (for short-'the Act of 2003') as also the reassessment orders passed, on the basis of such notice in some of the cases, relying on the judgment of the Supreme Court in State of Punjab vs. Nokia India Pvt. Ltd. (2014) 16 SCC 410. Some of the petitioners filed reply to the show cause notice and agitated those very arguments, which have been raised before this Court and in some of the cases, the assessment orders have been passed, therefore, after considering such issues, in the facts and circumstances of the case, the learned Single Judge taking note of the submissions made by learned counsel for the revenue that the entire due amount of tax and interest has been paid by the appellants, thus the condition of the prior payment of due amount to maintain the appeal stands satisfied and that despite there being no interim order, the dem