JUDGMENT :

MANMOHAN, J.

1. The petition has been heard by way of video conferencing.

2. Present writ petition has been filed with the following prayers:-

(a) issuance of a writ of certiorari quashing the Impugned Order No.1 dated June 11, 2020 issued by CPC adjusting the entire refund for AY 2019-20 against the disputed demand for AY 2017-18;and

(b) issuance of a writ of mandamus directing the Respondent No. 1 to refund the amount adjusted in excess of 20% of the disputed demand for AY 2017-18; and

(c) issuance a writ of mandamus restraining the Respondents No. 1and 2 from further recovery of outstanding tax demand for AY 2017-18 until the disposal of appeal filed by the Petitioner before the Commissioner (Appeals) which is pending adjudication under the Faceless Appeal Scheme, 2020;and

(d) issuance of a writ of certiorari quashing the Impugned Order No.2 dated December 21, 2020; and e) imposition of exemplary costs on Respondent No.1 for carrying out a blatantly illegal recovery of tax aga