JUDGMENT :

Tashi Rabstan – CJ(A)

1. The petitioner through the medium of present writ petition is seeking to quash deficiency memo (Form-GST-RFD-03) bearing reference No.Z00110200180922 dated 15.10.2020 issued by Assistant Commissioner, Goods and Services Tax, respondent No.2 herein, under Section 54 of Central Goods and Services Tax Act, 2017, whereby the application for refund of GST paid by the petitioner concern has been rejected on the ground of limitation. The petitioner is also seeking a direction to the respondents to process and release the GST refund of petitioner.

2. The facts, as projected in the writ petition, are that the petitioner is a partnership concern engaged in the business of manufacturing of garments under the name and style of M/s Hallmark and is registered under the Central Goods and Services Tax Act, 2017. It is averred that the petitioner concern also transact outside the State by selling the products manufactured by it and every sale made outside the state falls under the category of outward supply and the output tax is charged. In the event of return of the goods, if any, the tax in the shape of GST already deposited, is adjusted in the Tax Liability of th