9911796707
TMI Blog2021 (10) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... for refund and calculation of IGST under the CGST Act and the Integrated Goods and Services Tax Act, 2017 (the "IGST Act") had not been notified. On 1 July 2017, certain provisions of CGST Act and Goods and Services Act came into force. In the year 2017 the Government of India enacted the CGST Act, IGST Act and certain other Acts for introduction of a single unified tax system for imposition of one tax across the country that is Goods and Services Tax (GST). 2. Petitioner No.1 exported certain goods on 28/6/2017 from Jawaharlal Nehru Port, Nhava Sheva. The formalities pertaining to printing of shipping bill etc were undertaken at the Port. It is petitioner's case that as per the practice prevalent at the said Port, the shipping bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner No.1 was not required to file any separate application for refund of IGST paid on supply of goods for exports. Shipping bill since had all details including IGST, invoice details was to be deemed to be an application for refund itself. As petitioner did not receive the refund of IGST of Rs. 22,92,587/- on or about 16/9/2018 petitioner approached the customs office to check the status of its refund. Petitioner No.1 was informed that unless export data was transmitted from GSTN (GST Network) to ICEGATE (Indian Customs Electronic Gateway), the Customs office would not be in position to process the refund claim. Petitioner had no control or role to play in the transmission of data from GSTN to ICEGATE. 4. It is also stated in the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation received from GSTN for this shipping bills. Through office interface, IGST amount can be refunded which gets reflected in system as per information from GSTN. Raise issue with GSTN helpdesk" 5. Notwithstanding all these efforts put by petitioner No.1 and notwithstanding the fact that there was no denial of petitioner No.1's entitlement to get the refund of Rs. 22,92,587/-, respondents chose to keep quiet. 6. On finding no other option, petitioner approached this Court by way of this petition. On 7/9/2021 following order came to be passed. "1. It appears from the affidavit of service tendered in Court today that the respondent no.6 (Joint Director, Directorate General of Systems and Management) has received the consignment bear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der respondent No.6 has chosen not to take a decision on the communication from respondent No.4. At least nothing has been placed on record by respondents. 7. On 28/9/2021 Shri Kantharia appeared for respondents and sought time to file reply. Time was granted upto 8/10/2021 and the matter stood over to today. Today Shri Kantharia sought further 3 weeks to file reply on written instructions which the Court was not inclined to grant and rejected the request. This is because first of all, as recorded in the affidavit of service, the petition was served on or before 31/8/2021 and Shri Sawant who is instructing Shri Kantharia, also appeared on 7/9/2021 though for respondent Nos.3 and 4 only. But on 28/9/2021 Shri Kantharia informed the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Writ or direction directing the Respondents or such of them as this Hon'ble Court deems fit to refund within a period of four weeks the Integrated Goods and Service Tax of Rs. 22,92,587/- (Rupees Twenty Two Lakh Ninety Two Thousand Five Hundred and Eighty-Seven Only) with interest thereon at the statutory rate of interest in accordance with the provisions of section 54 of the Central Goods and Services Tax Act, 2017 r/w section 16 of the Integrated Goods and Services Tax Act, 2017, irrespective of whether the relevant data has been transmitted from GSTN to ICEGATE." 9. Respondent No.1 shall, within 4 weeks ensure that the refund of Rs. 22,92,587/- is paid to petitioner No.1 together with interest thereon @ 9% p.a. from the filing dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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