Union of India & Anr. Vs Ruhi Siraj Makda (Supreme Court of India)
The matter arose from a writ petition filed before the Gujarat High Court seeking refund of Integrated Goods and Services Tax (IGST) paid on export of goods, along with interest. The petitioner had exported goods between April 2018 and September 2018 under three shipping bills and paid IGST amounting to ₹9,48,549. The exports qualified as zero-rated supplies.
The dispute originated due to an error committed by the petitioner while filing Form GSTR-1. The petitioner inadvertently entered the IGST amount as zero under Table 6A, which contains export details. However, the IGST corresponding to the exports was actually paid and reflected in Form GSTR-3B. Due to this mismatch, the ICEGATE system generated a refund scroll showing zero refund.
Read HC Judgment in this case: Gujarat HC Allowed IGST Refund Despite GSTR-1 Error as Export & Payment Proven
The petitioner submitted representations along with supporting documents such as export invoices, shipping bills, bill of lading, IGST payment challans, and Chartered Accountant certification confirming export and tax payment. The petitioner also stated that rectification in GSTR-1 was not possible since the shipping bills had already been processed. Despite these representations, the refund was not granted.
