2021 (4) TMI 870 - HC - Customs

Refund of IGST - Zero rated supply - HELD THAT - The writ petition disposed off relying on the decision in the case of AWADKRUPA PLASTOMECH PVT. LTD. VERSUS UNION OF INDIA 2020 (12) TMI 1116 - GUJARAT HIGH COURT where it was held that respondents are directed to immediately sanction the refund towards the IGST paid in respect to the goods exported i.e.'Zero Rated Supplies' made vide the shipping bills. Let this exercise be completed within a period of six weeks from the date of receipt of the writ of this order.

Summary

Issues: Petition disposal based on precedent judgment, direction for IGST refund claim, time frame for compliance.

Analysis:

The High Court, comprising Honourable The Chief Justice Mr. Justice Vikram Nath and Honourable Mr. Justice Bhargav D. Karia, heard the counsels for both parties and noted agreement for disposal of the petition in line with a previous order in a related case. The Court found the present case to be covered by the said decision and accordingly disposed of the petition. The respondent was directed to promptly review the matter and make a decision on the IGST refund claim, considering the rulings in specific cases. The Court set a timeline of six weeks for the respondent to complete this task from the date of receiving the order.

The Court ordered that a copy of the judgment be provided to the counsel for the respondents for further action and also to the counsel representing the petitioner. This comprehensive judgment not only resolved the specific petition at hand but also provided clear directions for the respondent to address the IGST refund claim within a specified timeframe, ensuring compliance with the legal precedents cited in the order.