JUDGMENT :

Deepak Roshan, J.

The instant writ application has been preferred for following reliefs:-

(i) For issuance of an appropriate writ/order/direction, including writ of certiorari for quashing/setting aside the summary of the order contained in Form GST DRC 07 dated 04.12.2020 as well as Summary of rectification/withdrawal order contained in Form GST DRC 08 dated 07.12.2020 issued by respondent no.5 pertaining to the periods 2017-18, 2018-19, 2019-20 & 2020-21 (Annexure-4 & 5 series) wherein respondent no.5 has directed the petitioner to make payment of tax, interest and penalty on alleged grounds of purported adjudication order passed by respondent no.3.

(ii) For issuance of further appropriate writ/direction/order including writ of declaration, declaring that the purported order passed by respondent no.3 (Annexure-3) in alleged exercise of power under Section 61 & 73 of JGST Act, 2017 without having any authority for doing so, as communicated to the petitioner vide Form GST DRC 07 dated 04.12.2020 as well as Form GST DRC 08 dated 07.12.2020 is wholly illegal and arbitrary having been passed in utter violation of the provisions of the JGST Act, and in utter violation of the pri