CAV ORDER

In this petition, petitioner seeks for the following reliefs:-

a) Issue a writ, order or direction in the nature of certiorari or any other appropriate writ in quashing the payment of Rs.10,00,00,000/- (Rupees Ten Crores totally) allegedly voluntarily made by the Petitioner towards the Goods and Service Tax in the following manner: (Annexure-A,A1,A2 and A3), Bearing No. ARN: AD2903230275560, ARN:AD290323027539W, ARN:AD2903230275057, ARN: AD2903230275718, DATE: 24.03.2023.

b) Issue a writ, order or direction in the nature of mandamus or any other appropriate writ directing the Respondents herein to refund a sum of Rs.10,00,00,000/- obtained from the petitioner on 24.03.2023 on the pretext of voluntary contribution towards various heads of Goods and Service Tax (Annexure-A,A1, A2 &A3)

c) Grant such other relief that this Hon'ble Court may deem fit in the facts and circumstances of the present matter."

2. Briefly stated the facts giving rise to the present petition are as under:-The petitioner is doing business of trading in electronic equipment and footwear etc., and obtained a GST registration from the respondents and was filing GST returns and making payment from 01.07.2017 on