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TMI Blog2024 (10) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... ition disposed off. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MRS. JUSTICE MAUNA M. BHATT Appearance: For the Petitioner(s) No. 1,2: Mr D K Trivedi (5283). For the Respondent(s) No. 5 : Mr Ankit Shah (6371). For the Respondent(s) No. 4: Mr Chirayu A Mehta (3256). For the Respondent(s) No. 1,2,3 : Mr Nikunt K Raval (5558). ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. D.K. Trivedi for the petitioners and learned advocate Mr. Hirak Shah for the respondents. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioners have prayed for issuance of direction to the respondent authorities to sanction the refund of IGST of Rs. 19,44,122/- paid in regard to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to be mentioned in Table 6A of GSTR-1 return (Rs.) 01 Sept-2018 10,23,941.00 2,83,530.24 7,40,410.76 02 Oct-2018 16.22.041.00 4,18,315.88 12,03,725.12 Total 19,44,135.88 3.3. The petitioner on realizing such mistake tried to amend the Form GSTR-1 but the same was not allowed by the respondent no. 3-GSTN as the petitioner had already claimed the refund which is on the basis of the shipping bills. 3.4. The petitioner thereafter by various communications, representations and letters dated 12.07.2019 onwards, requested the respondent authorities to permit the petitioner the refund of the IGST paid on the Zero Rate Supplies . The petitioner also made representation on 05.01.2021 for refund of the aforesaid amount. The petitioner also filed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be deprived of the refund which is otherwise legitimately payable to the petitioner as per the provisions of Section 54 of the CGST Act read with Section 16 of the IGST Act and the Rule 96 of the Rules. It was submitted that the respondent authorities have not been able to pay the refund to the petitioner because of the computer system not permitting the rectification of the Form GSTR-1 uploaded by the petitioner which contains the error as stated herein above. 4.2. Reliance was placed on the decision of this Court in case of Rameswar Udyog Pvt. Ltd. V/s. Union of India in Special Civil Application No. 17688 of 2019 rendered on 18.03.2021. 4.3. It was therefore submitted that the respondent authorities may be directed to manually pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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