BADAR DURREZ AHMED, J.

In this writ petition, inter alia, the following reliefs have been prayed for :

"(i) Issue a writ of mandamus or any other writ, order or direction in the nature thereof directing the respondents to refund the amount of Rs. 41,89,487 due to the petitioner along with interest thereon forthwith;

(ii) Issue a writ of certiorari or any other writ, order or direction quashing the impugned notice dated April 9, 2010 under section 58A for special audit;

(iii) Issue a writ of mandamus or any other writ, order or direction in the nature thereof directing the respondents to release the documents/records seized by way of illegal search."

Mr. Bajpai, the learned senior counsel appearing on behalf of the petitioner, at the outset, stated that in this writ petition he would be limiting his submissions to prayer (i) above and that he seeks liberty to raise the issues concerning prayers (ii) and (iii) by way of a separate proceeding. We grant him that liberty.

The petitioner is engaged in the business of trading in mobile phones and is registered with the Trade and Taxes Department since 2000. As per the provisions of the Delhi Value Added Tax Act, 2004 (hereinafter