JUDGMENT

[Physical Hearing/Hybrid Hearing (as per request)]

Rajiv Shakdher, J. (Oral)

1. With the consent of learned counsel for the parties, the above- captioned writ petition and application are taken up for hearing and final disposal.

2. The prayers made in the writ petition, in a sense, broadly, articulate the grievance of the petitioner. For the sake of convenience, the substantive prayers made in the writ petition are extracted hereafter:

"a) issuance of a writ of mandamus directing the Respondents to refund the amount adjusted against the disputed demand for AY 2017-18 in an illegal and arbitrary manner by adjusting the same against the refund for the preceding years i.e. AY 2013-14 and 2014-15; and

b) issuance a writ of mandamus restraining the Respondents from further recovery of outstanding tax demand for AY 2017-18 until the disposal of appeal filed by the Petitioner before the Commissioner (Appeals);

c) imposition of exemplary costs on Respondents for carrying out a blatantly illegal recovery of tax against the accepted principles of reasonableness, judicial discipline and law.

d) For ad-interim reliefs as the Court may deem fit; and

e) For the costs of this Petition."

3. T