(1.) This matter is taken up through hybrid mode.
(2.) Heard.
(3.) The Petitioner has filed this writ petition seeking direction to the Opposite Parties to refund the license fee deposited with the Govt. w.e.f 10/8/2021 to 30/1/2022 given by the Petitioner and waive the MGQ duty of the said closure period in respect of Sarankul IMFL "OFF" shop in the district of Nayagarh, within a stipulated period.