JUDGMENT :

TARLOK SINGH CHAUHAN, J.

1. The instant petition has been filed for the grant of following substantive reliefs:

(a) Issue a writ petition under Article 226 of the Constitution of India in the nature of Certiorari quashing impugned order dated 21.10.2020 (Annexure P-1) passed by the Commissioner, respondent No.2 delegating his powers absolutely, being inter alia, illegal, arbitrary, misconceived, erroneous and even violative of principles of natural justice, equity and fair play.

(b) Issue a civil writ petition under Article 226 of the Constitution of India in the nature of certiorari quashing the proceedings initiated by the respondent No.3 under section 83 by provisionally attaching the amount receivable by the petitioner from its customer while issuing Form DRC-22 to M/s Deepak International Limited vide Memo No. EXN-JCSTE/SEZParwanoo/ 2020-21/1171 dated 28.10.2020 (Annexure P-2) and to M/s Fujikawa Power vide Memo No. EXN-JCSTE/SEZParwanoo/ 20209-21/1167 dated 28.10.2020 (Annexure P-3) being inter alia, illegal, arbitrary, misconceived, erroneous and even violative of principles of natural justice equity and fair play.

(c) Issue a writ in the nature of mandamus, directing