(1.) These Writ Petitions have been filed filed against the orders passed by the respondent in Na.Ka.No.in Na.Ka. No.51/A1/ 2020 dated 30.07.2020 dated 30.07.2020, in and by which, the respondent imposed penalty, interest and GST for the remittance of the shortage value in stock.
(2.) When these Writ Petitions are taken up for consideration, the learned counsel appearing for the petitioners would submit that a learned single Judge of this Court, in a similar Writ Petition in W.P.No.10355 of 2020, has considered the identical impugned order and set aside the same. The learned Judge has passed a very detailed order after considering various citations placed by both sides. The relevant portion of the order as found in paragraphs 32 to 38, is extracted as under:
(3.) The fact that the learned has passed the final orders in respect of similar issue, has not been disputed by the learned standing counsel appearing for the Corporation.