2021 (6) TMI 590 - HC - GST

Refund of GST - Export of goods - Zero Rated Supplies - HELD THAT - Without going into the merits of the case, it is directed that the respondent No. 3 Deputy Commissioner of Customs, Mundra (Katchh) shall decide the aforesaid representations at Annexures 'E' and 'F' of the petitioners as expeditiously as possible, preferably within 04 (four) weeks from the date of receipt of this order, in accordance with law. Petition disposed off.

Summary

Issues:
Petition seeking direction for refund of IGST on exported goods; Delay in decision-making by respondent authorities.

Analysis:
The petitioner filed a petition under Article 226 of the Constitution seeking a direction for the refund of IGST amounting to ?5,81,199 paid on exported goods, specifically Agro Food Products and Spices, classified as 'Zero Rated Supplies.' The petitioner's advocate highlighted the delay in decision-making despite repeated representations to the respondent authorities, dated 24.04.2019 and 04.12.2020, which remained unresolved.

The Honorable Ms. Justice Bela M. Trivedi, in an oral order, directed the Deputy Commissioner of Customs, Mundra (Katchh), identified as respondent No. 3, to promptly decide on the pending representations at Annexures 'E' and 'F' within four weeks from the date of the order. The court emphasized that it did not delve into the merits of the case, maintaining a neutral stance on the substantive issues.

Furthermore, the court clarified that if an adverse decision is reached based on the petitioner's representations, they are entitled to seek legal recourse in accordance with the law. With the issuance of this direction, the petition was disposed of, providing a resolution framework for the pending refund claim and setting a timeline for its adjudication in line with legal procedures.