ORDER :

SONIA GOKANI, J.

1. The petitioners herein seeks the invocation of the writ jurisdiction for quashing the show cause notices dated 04.03.2020 and 11.03.2020 on the ground that they have been issued without assignment of any reasons for proposing the rejection of the claim of the petitioners of refund. The petitioners also challenged the orders dated 23.03.2020 passed without availing any opportunity of personal hearing to the petitioners and passed without assigning any reasons.

2. The prayers sought for are as follows: -

“(a) That this Hon’ble Court be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records in the present case, and after going into the question of legality, quash and set aside the impugned notices and impugned orders issued to the petitioner no.1;

(b) That this Hon’ble Court be pleased to issue writ of mandamus or any other writ or order or direction under Article 226 of the Constitution of India directing the respondent to dispose of and sanction its refund claims dated 03.02.2020 in accordance with law;

(c) For costs of the