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TMI Blog2025 (5) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to the respondent No. 3, who is newly joined party respondent pursuant to the amendment carried out by the petitioner as per the order dated 20th March, 2025. Learned advocate Mr. Utkarsh Sharma waives service of notice for and on behalf of the respondent No. 3. 3. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs : "(A) Issue a writ of certiorari and/or a writ of mandamus and/or any other writ direction or order, directing the Respondent to grant the Refund of Rs. 12,26,862/- to the Petitioner as claimed along with interest, as per the provisions of the Central Goods and Services Act, 2017. (B) Issue a writ of certiorari and/or a writ of mandamus and/or any other w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 09.01.2019 was reflected in the name of Aura Care Pharma and Biotech. 4.5. As the petitioner inadvertently entered the GST Number of Aura Care Pharma and Biotech, the Shipping Bill was reflected in Aura Care Pharma and Biotech's name however, as the Aura Care Pharma and Biotech had not made the export, the same was not claimed by Aura Care Pharma and Biotech. 4.6. Thereafter, the petitioner made a claim for refund of integrated tax amounting to Rs. 12,26,862/- by filing GSTR-1, however as the petitioner had inadvertently entered GST Number of its sister concern, there was an error SB003 on the ICEGATE Website due to mismatch of Shipping Bill. 4.7. It is the case of the petitioner that the export was actually made by the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at on 13.12.2022, the petitioner made a payment of Rs. 1,000/- to amend the Shipping Bill and after that, the petitioner made several personal follow ups with the respondent inquiring about the status of the refund of the petitioner, however, there was no response from the respondent. On 03.04.2024, the petitioner once again wrote a reminder letter to the respondent to issue the refund of Rs. 12,26,862/- by amending the Shipping Bill details. 5. Learned advocate Mr. Darshan R. Patel for the petitioner submitted that as the respondent No. 2 has already issued the Certificate dated 7th March, 2025 stating therein, that the Office has no objection for amendment in the Shipping Bill by changing the name of the Exporter from M/s Aura care Pharm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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