JUDGMENT :

MEHTA, J.

1. The petitioner herein has approached this Court through this writ petition under Article 226 of the Constitution of India with the following prayers:

“a. issue an appropriate writ, order, or direction in the nature of Certiorari or any other writ, order or direction of like nature, calling for record of the Petitioner’s case leading to passing of the Impugned Refund rejection Order in Form RFD 06 dated 05.01.2021 (Annexure-1) and after examining its legality and propriety, quash the Impugned Refund rejection Order in FORM RFD 06 dated 05.01.2021 (Annexure-2) as being arbitrary, illegal and constitutionally invalid;

b. issue an appropriate writ, order, or direction in nature of Certiorari or any other writ, order or direction of like nature, to call for, examine the record in relation to the Impugned Circular bearing No.135/05/2020-GST F.No.CBEC-20/01/06/2019-GST dated 31.03.2020 (Annexure-2) and quash Para 3 of it to the extent it seeks to deny refund in cases where input and output supplies are same as being arbitrary, violative of Article 14, and Article 300A of the Constitution of India and ultra vires Section 54 of the Central Goods and Services Tax Act, 201