ORDER :

Mehta, J.

1. This bunch of Sales Tax Revisions involves identical questions of facts and law and hence, the same is being decided together by a common order. These revisions have been preferred by the petitioner M/s. UltraTech Nathdwara Cement Limited for assailing the order dated 28.12.2020 passed by the Rajasthan Tax Board, Ajmer, rejecting the applications of the petitioner for refund of mandatory statutory obligation pre-deposit with interest made with appeals filed before the Tax Board.

2. With the consent of the learned counsel for the parties, the matters have been heard finally.

3. The following substantial questions of law are proposed for adjudication in these revisions :

A. Whether in the facts and circumstances of the case, the learned Rajasthan Tax Board exercised its jurisdiction excessively and with material irregularity by ignoring the order dated 14.11.2018 passed by NCLAT, New Delhi read with the resolution plan and as well as not adhering to the orders passed by Hon’ble Supreme Court dated 26.07.2019 & 19.05.2020 & 24.01.2020 and the judgment dated 07.04.2020 of the Hon’ble Division Bench of Rajasthan High Court in true spirit of law and in rejecting the praye