ORAL ORDER

(PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)

1. The petitioner is before this Court seeking for the following reliefs:

(a) A writ of certiorari, or a writ or order or direction in the nature of writ of certiorari and set aside the order-in-original vide No. BEL/EXCUS/000/BEL/CITY/AC/GS/66/2022-23 dated 19-07-2022, enclosed as Annexure-G passed by respondent no.2 as bad in law and (b) Issue a writ of certiorari, or a writ or order or direction in the nature of writ of certiorari and to hold that the order-in-original NO. BEL/EXCUS/000/BEL/CITY/AC/GS/66/2022-23 dated 19-07-2022, passed by assistant commissioner CTCE, Belagavi (respondent no.2) enclosed as Annexure-G was passed without the authority of law and (c) Issue a writ of mandamus or a writ or order or direction in the nature of writ mandamus by ordering the respondent no. 2 to not to collect or demand any tax, interest and penalty from the petitioner.

2. The submission of the learned counsel for the petitioner is that the lis in the matter is covered by a Judgment of the coordinate bench of this Court dated

03.07.2024 passed in Writ Petition No.11154 of 2023 (T-IT) and connected matters.

3. The learned counsel for th