JUDGMENT :

1. Heard Mr. Shubham Agarwal, Mr. Nishant Mishra, Mr. Praveen Kumar, Mr. Suyash Agarwal, Mr. Rahul Agarwal, Mr. Rishi Raj Kapoor, Mr. Ayush Khanna, Mr. Harsh Vardhan Gupta, Mr. Vishwjit, Mr. Krishnaji Khare, Mr. Vinayak Mithal, Mr. Pranjal Shukla, Ms. Sanyukta Singh and Ms. Pooja Talwar for the petitioners; Mr. Manish Goyal, learned Additional Advocate General, assisted by Mr. Apurva Hajela, Mr. A.C. Tripathi, Mr. B.P. Singh Kachhawah and Mr. Manoj Kumar Kushwaha for the State; Mr. Shashi Prakash Singh, learned Additional Solicitor General of India, assisted by Mr. Sudarshan Singh, Mr. Krishna Ji Shukla, Mr. Anant Kumar Tiwari, Mr. Rajesh Tripathi, Mr. Ishan Shishu and Mr. Manoj Kumar Singh for the Union of India and; Mr. Ramesh Chandra Shukla, Mr. Ashok Singh, Mr. Parv Agarwal, Mr. Dhananjai Awasthi, Mr. Krishna Agarwal, Mr. Gaurav Mahajan, Mr. Amit Mahajan, Mr. Ankur Agarwal and Mr. B.K. Singh Raghuvanshi, for the CGST authorities.

2. This batch of writ petitions has been filed seeking relief in the nature of mandamus commanding the respondent authorities to allow th