9911796707
TMI Blog2025 (1) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... ble forthwith. Learned advocate Mr. P.Y. Divyeshvar waives service of notice of Rule for the respondents. 3. Having heard learned advocates for the respective parties and considering the controversy arising in this petition which is in narrow compass, with the consent of the learned advocates for both the sides, the matter is taken up for hearing. 4. The petitioner is a partnership firm engaged in the business of manufacture and export of wide range of Brass Parts and ferrous and non-ferrous components and is duly registered under the provisions of the Central/State Goods and Service Tax Act, 2017 (For short "The G.S.T. Act"). The petitioner is also having the Import-Export Code under the relevant provisions of the Foreign Trade Policy fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out why the refund was not credited in the account of the petitioner. The petitioner came to know that the refund was not credited as there was an error shown as 'SB003'. 7. The petitioner therefore made further inquiry and found out that while filing shipping bill, the Custom House Agent (CHA) inadvertently filed the SB mentioning the details i.e. IEC code and the GST registration number of M/s. Tulip Turnomatic, which was a partnership firm and which was closed by selling all the assets to the petitioner-firm. The petitioner therefore realizing such mistake took corrective steps and filed the application for amendment in shipping bill on 01.04.2023, which was allowed under Section 149 of the Customs Act by order dated 21st April, 2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner that the query was resolved on 11.10.2023 and the petitioner-firm was again directed to approach the GSTN help-desk for further assistance. The petitioner thereafter raised another query on 7.11.2023, which was resolved by stating that the concerned authority of the port has reported that shipping bill 8106393, dated 27.02.2023 and GST Number of exporter are on different PAN and therefore, the error cannot be rectified from the office of the Customs, Mundra. 10. The petitioner was therefore advised to make necessary adjustment in Form GSTR-1 by using the amendment table i.e. Form 9A. 11. Being aggrieved, the petitioner has preferred this petition with the following prayers. "22.(A) YOUR LORDSHIPS may be pleased to issue a writ of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Authority is required to sanction the refund. 13. It was further submitted that the resolution offered by the Central Board of Indirect Taxes and Customs (CBIC) is thoroughly misconceived as through Table 9A of Form GSTR - 1, the petitioner firm cannot rectify the PAN number in Form GSTR - 1, which is already filed as the shipping bill and GST number are having different PAN. It was submitted that the petitioner-firm had made export of goods after payment of IGST and accordingly, the petitioner-firm is entitled to the refund to be sanctioned by the respondent authorities. 14. It was further submitted that the petitioner has complied with Rule 96 of the CGST Rules for getting the refund and also has rectified the mistake by amending t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is the victim of computer software. It appears that there is no system to give effect of amendment of the shipping bill in the ICEGATE so as to remove the mismatch between the PAN of GST and ID and Shipping Bills GST ID. The order passed by the respondent no.1 on 21.04.2023 under Section 149 of the Customs Act, 1962 by approving the amendment of shipping bill no.8106393 by modifying the IEC Code and GSTIN ought to have been amended in the ICEGATE. However, there is no mechanism to give effect to the order dated 21.04.2023 by the computer software and as such, the order dated 21.04.2023 has remained on paper only without being reflected in the ICEGATE system and because of such technical glitch, the petitioner is not granted the refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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