(1.) Heard learned advocate Mr.D.K. Trivedi for the petitioner and learned advocate Mr.P.Y. Divyeshvar for respondent Nos.3 and 4.
(2.) By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs.
(3.) The petitioner was registered with Commercial Tax Department vide Registration Certificate under Value Added Tax Act having Registration No.TIN-24060302136 prior to 1/7/2017.