2021 (11) TMI 1012 - HC - GST

Sanction of GST refund claim in respect of goods exported - seeking direction to third respondent to refrain from suspending or withholding the GST refund claims filed by the petitioner in respect of the future exports - HELD THAT - Considering the refund claims and the drawbacks claims are pending for a long period even though the petitioner appears to have complied partially with the requirements called upon as far as the GST refund claim is concerned, this Writ Petition is disposed by directing the respondent to pass appropriate in respect of GST refund claims and the drawback claims, within a period of thirty (30) days from the date of receipt of a copy of this order. Petition disposed off.

Summary

Issues:
1. GST refund claim for goods exported
2. Duty drawback claims for goods exported
3. Compliance with document submission
4. Timely processing of refund and drawback claims

Analysis:
1. The petitioner sought relief for the sanction of GST refund claim related to goods exported and duty drawback claims for various shipping bills. The court noted that while the petitioner had submitted documents for the refund claim, granting wider relief without examining the case's merits was not feasible. The court emphasized the need to consider the case's specifics before granting such relief.

2. Despite the petitioner's partial compliance with document submission for the GST refund claim, the court acknowledged the prolonged pendency of refund and drawback claims. In light of this, the court disposed of the Writ Petition by directing the respondent to process the GST refund claims and drawback claims within thirty days from the date of the court's order. The court did not impose any costs in this regard.

3. The court highlighted the importance of timely processing of refund and drawback claims, especially considering the extended duration for which the claims had been pending. By setting a specific timeline for the respondent to act on the claims, the court aimed to ensure expeditious resolution and prevent further delays in the petitioner's entitlement to the refunds and drawbacks.

4. The judgment underscored the necessity for adherence to the Central Goods and Services Tax Act, 2017, and the relevant rules and regulations while processing refund and drawback claims. By emphasizing compliance with the legal framework, the court aimed to uphold the integrity of the refund system and ensure that the petitioner's claims were processed in accordance with the established legal provisions.