JUDGMENT :

Deepak Roshan, J.

Heard learned counsel for the parties.

2. The instant writ application has been preferred for the following reliefs:-

a. For the issuance of an appropriate writ or a writ in the nature of certiorari for quashing the Judgment and Order dated 28.07.2021 passed by the Ld. Commercial Taxes Tribunal in JR 07 of 2016 (Period 2012-13VAT) (Annexure-6 to this petition) whereby the revision petition of the petitioner herein, challenging the Order dated 19.10.2016 of the Joint Commissioner of Commercial Taxes (Appeal), with respect to the partial disallowance of Input Tax Credit to the petitioner, was dismissed.

b. For the issuance of an appropriate writ or a writ in the nature of certiorari for quashing the order dated 19.10.2016 of the Joint Commissioner of Commercial Taxes (Appeal) passed in Appeal Case No. SG-VAT-A-43/2015-16 (Annexure-3 to this petition) which partly dismissed the appeal preferred by the petitioner herein and inter alia confirmed the Assessment order dated 05.10.2015 passed by the respondent No.2 with respect to the part disallowance of the Input Tax Credit to the petitioner.

c. For issuance of an appropriate writ or writ in the nature of certiorar