JUDGMENT

Amit Mahajan, J.

1. The petitioner has filed the present petition, inter alia, praying as under:

"a) Issue a writ of mandamus or any other appropriate writ or order or direction in the nature thereof, directing the Respondents to refund an amount of Rs. 2,30,00,000/-, which was coercively recovered by them from the Petitioner, along with interest from the date of payment to the date of refund; and/or

b) Alternatively, issue a writ of certiorari or any other appropriate writ or order or direction in the nature thereof, quashing the impugned deficiency memo bearing C. No. GST EAST/MCIE/R-161/Refund/Sopphire Intrex Ltd/271/2022 dated 22.08.2022 (enclosed as ANNEXURE-1 to the writ petition) issued by the Respondent No. 2; and/or

c) Issue a writ of certiorari or any other appropriate writ or order or direction in the nature thereof, quashing the impugned deficiency memo bearing C. No. GST EAST/MCIE/R-161/Refund/Sopphire Intrex Ltd/272/2022 dated 22.08.2022 (enclosed as ANNEXURE-2 to the writ petition) issued by the Respondent No. 2; and/or

d) Issue a writ of certiorari or any other appropriate writ or order or direction in the nature thereof, quashing the impugned letter bearing C. N