K. LAKSHMAN
Hygro Chemicals Pharmtek Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
ORDER :
The present matters viz., W.P. No.34238 of 2022, W.P. No.34627 of 2022, I.A. No.1 of 2022 in 41133 of 2022 and I.A. No.1 of 2022 in W.P. No. 44343 of 2022 involve adjudication of common questions of law. Therefore, the same are being decided vide the following common order.
2. In W.P. No. 34238 of 2022, Mr. Dinesh Tiwari learned counsel for the Petitioner was heard along with Mr. V. Ramakrishna Reddy learned standing counsel for the Respondents. In W.P. No. 34627 of 2022, Mr. Vedula Srinivas representing Mrs. Vedula Chitralekha was heard for the Petitioners and Mr. V. Ramakrishna Reddy, learned standing counsel was heard for the Respondents. In I.A. No. 1 of 2022 in 41133 of 2022 and I.A. No. 1 of 2022 in W.P. No. 44343 of 2022, Mr. T. Niranjan Reddy learned senior counsel representing Mr. Avinash Desai was heard for the Petitioners and Mr. T. Surya Karan Reddy learned Additional Solicitor General of India for Southern Zone was heard for the Respondents therein.
3. Factual Background in W.P. No. 34238 of 2022:
i) An inquiry was initiated by the Department of Revenue Intelli
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