ORDER :

1. The petitioner has sought for issuance of writ of certiorari to quash the refund rejection orders. Noticing that W.P.No.13633/2020 relates to rejection of refund order as regards October, 2018; W.P.No.12555/2020 relates to rejection of refund orders for the months of April, 2018 to September, 2018; W.P.No.3384/2021 relates to rejection of refund orders for the months of November, 2018 and December, 2018 and noticing that the rejection of refund orders relates to the same assessee and the similar contentions are advanced as regards to setting aside of the impugned orders, all the writ petitions are taken up together and disposed off by this common order.

2. Petitioner submits that he is the registered supplier under the Goods and Service Tax Regime and is involved in export of service. It is further submitted that the petitioner had paid IGST, but in light of his entitlement to claim refund on the ground of zero-rated supply, petitioner had sought for refund of the IGST paid by him under Section 54 of the Central Goods and Service Tax Act, 2017.

3. W.P.No.13633/2020:

Petitioner submits that respondent -Authority had issued a show cause notice at Annexure-C dated 30.10.2020 at