JUDGMENT

1. This order will dispose of the above noted three writ petitions.

2. We have heard Mr.Anand Sachwani alongwith Mr.Brijesh Pathak, learned counsel for the petitioners; and Mr.P.S.Jetly, learned senior counsel alongwith Mr.J.B.Mishra, learned counsel for the respondents.

3. In Writ Petition (St.) No.5670 of 2020 M/s Dunox Trading and Exports Private Limited, a private limited company having its registered office at Andheri (W), Mumbai is the petitioner and has filed the writ petition seeking the following reliefs:-

(i) To unfreeze bank account of the petitioner bearing No. 10025372568 with IDFC Bank, Andheri (E) Branch;

(ii) To set aside the alert imposed on the Import Export Code of the petitioner;

(iii) To set aside any direction(s) of the respondents for withholding refund of Integrated Goods and Services Tax ( IGST).

4. In Writ Petition (St.) No.5669 of 2020 M/s Boxster Impex Private Limited, a private limited company having its registered office at Ballard Estate at Mumbai is the petitioner and by filing this petition under Article 226 of the Constitution of India has prayed for identical reliefs; its account number being 172011100002306 with Andhra Bank, Lokhandwala B