JUDGMENT :

Heard learned counsel for the parties.

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

(i) For the issuance of an appropriate writ/order/direction including a writ in the nature of certiorari, quashing and setting aside the order dated 07.06.2022 (Annexure-8) passed by the Learned Commercial Taxes Tribunal, Jharkhand at Ranchi in JR 47 of 2020 (A.Y. 2014-15-VAT Proceedings) dismissing the revision application filed by the petitioner, especially since the Learned Tribunal has failed to appreciate the impact of the regular assessment order on the penalty imposed before assessment.

(ii) For the issuance of an appropriate writ/order/direction including a writ in the nature of certiorari, quashing and setting aside the order dated 24.07.2019 (Annexure-4) passed by the Learned Commissioner of Commercial Taxes in Revision Case No. CC(S) 460 of 2016 by which the revision petition has been dismissed in a summary manner.

(iii) For the issuance of an appropriate writ/order/direction including a writ in the nature of certiorari, quashing and setting aside t