2021 (3) TMI 860 - HC - GST

Seeking necessary amendments in the GST portal in respect of 14 pending export invoices - seeking grant of pending refund in respect of exports made through such 14 invoices - HELD THAT - This writ application is disposed off with a direction to the respondent No.4 to immediately act as per the above and sanction the refund, in accordance with law, as claimed by the writ applicants within a period of 12 weeks from the date of receipt of this order. In case of any further difficulty, it shall be open for the writ applicants to revive this writ application.

Summary

Issues:
1. Refusal of necessary amendments in the GST portal for pending export invoices.
2. Delay in granting pending refund of ?38,84,875 for exports made in July 2017.
3. Technical error preventing the amendment of 14 invoices on the GST portal.
4. Discrepancy between GST portal data and ICEGATE customs portal data.
5. Interpretation of Circular No.12/2018-Customs for processing refunds.

Analysis:
1. The writ applicants sought a writ of mandamus to allow necessary amendments in the GST portal for 14 pending export invoices and grant a refund of ?38,84,875 for exports made in July 2017. Errors in furnishing details led to a mismatch between GST portal and ICEGATE data, causing the refund delay.

2. Despite approaching GST authorities under Circular guidelines, the writ applicants faced technical issues amending 14 invoices on the portal. The matter was brought before the High Court due to the persistent lack of resolution by the authorities.

3. During the hearing, the Sr. Standing Counsel suggested a procedure for exporters to approach the customs Zonal Office with specified documents to facilitate the refund process. The Court directed respondent No.4 to sanction the refund within 12 weeks, following the Circular guidelines.

4. The Court emphasized compliance with the Circular No.12/2018-Customs, requiring exporters to provide necessary documentation to expedite the refund process. The order instructed the respondents to act promptly and communicate any additional requirements to the writ applicants promptly.

5. The judgment provided a detailed roadmap for resolving the refund issue, ensuring adherence to legal procedures and timelines. By disposing of the writ application with specific directions, the Court aimed to address the grievances of the exporters effectively and expedite the refund process in compliance with the law.