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Judgment
It appears that separate assessment/audit orders for tax periods 2019-20, 2020-21 and 2021-22 and garnishee notices of different dates are under challenge in the one and same writ petition, but the prayer portion does not reflect that. Petitioner is appearing in person and is the managing partner of the petitioner firm. Petitioner is also raising a plea in relation to cancellation of its GST registration. The date of such cancellation is also not indicated in prayer portion.
We are, therefore, of the opinion that the petitioner should raise the separate cause of actions in separate proceedings.
Therefore, the Writ Petition is disposed of with liberty to the petitioner to file properly constituted petition/petitions for separate cause of actions. Mr. K.P. Amarnath Reddy, learned counsel, regularly appearing in this Court volunteers to assist the party-in-person in the matters. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.