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The Hon’ble High Court disposed the writ by granting liberty to the petitioner to assail the legality and validity of order under Section 107 of the Act, which shall be disposed of by the appropriate authority

Section 54 of the CGST Act, 2017—Refund ---The petitioner prayed for a direction to set aside the order rejecting the refund of unutilized ITC accumulated taking into account of inverted duty structure. The petitioner is a manufacturer of fertilizers, he imports various raw materials and discharges customs duty. The petitioner obtained input services of various kinds, such as contract labour consultancy service, repair of plant and machinery, ocean freight etc. Most of the inputs and input services procured attracted a higher rate of GST (18%) than the rate of GST applicable on the outward supplies (5%). The petitioner submitted an application on 18.03.2020, refund ARN receipt, letter dated 18.03.2020 enclosing relevant documents relating to refund, which without considering the reply and without assigning any reason, was rejected vide order dated 06.05.2020. The respondent submitted that the petitioner has an efficacious statutory remedy under Section 107 of the Act for redressal of its grievance by filing an appeal. Held that:- The Hon’ble High Court disposed the writ by granting liberty to the petitioner to assail the legality and validity of order under Section 107 of the Act, which shall be disposed of by the appropriate authority in accordance with law within a period of three months.