JUDGMENT :

(Prayer: Writ Petition is filed under Article 226 of Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records in ROC.No.A11/1800/2021 dated 15.03.2021 issued by the first respondent and quash the same as illegal, arbitrary and further direct the first respondent to pass an order afresh after affording reasonable opportunity of being heard to the petitioner within such time as may be directed by this Court.)

1. Since the petitioner in all these writ petitions is the same Assessee or dealer and the issue raised in all these writ petitions are one and the same in respect of various assessment years, by consent of the learned counsel appearing for both sides, all the writ petitions are heard together and are disposed of by this common order.

2. As against the petitioner in respect of assessment years 2008-2009 to 2014-2015 assessment orders have been passed by the second respondent, by order dated 20.06.2017. The said order had been challenged by the petitioner in a batch of writ petitions in W.P(MD).Nos. 2023 and 2029 of 2018 on the ground that there has been a violation of principles of natural justice. A learned Judge of this Court having en