JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus calling for the records and quashing the impugned order in Appeal No.08/2020 dated 06.07.2020, passed by the 1st respondent and consequently, directing to uphold the rejection of refund by the 2nd respondent, vide Refund Rejection Order GST-RFD-06 dated 30.05.2019 as being clearly arbitrary, beyond the jurisdiction vested upon the respondents and contrary to Section 16(2) of the IGST Act and Section 54 of the CGST Act and also in violation of Articles 14, 19(1)(g) and 265 of the Constitution of India.)

1. The petitioner assails the appellate order dated 06.07.2020 by which the refund claim made by the petitioner in respect of unutilised Input Tax Credit (ITC) was refused by affirming the order-in-original.

2. The petitioner states that it is an exporter of processed tea. It is a registered person under applicable GST laws and had availed of ITC in respect of the procurement of tea from the local market. As per Section 16(3) of the Integrated Goods and Services Tax Act, 2017 (the IGST Act), the petitioner has two options while undertakin