Case Law Details
Mobile Shoppe Vs Union of India (Gujarat High Court)
Gujarat High Court held that in case there is any doubt with regard to export of goods, then, Customs Authority needs to take up the issue and not GST Authority.
Facts- The petitioner is engaged in export of Mobile Phones. The petitioner buys the mobile phones through its sister concerned M/s.Anjalli Enterprise, which instructs the vendor to deliver the mobile phones directly to the airports for the purpose of export by M/s. Mobile Shop i.e. the present petitioner.
The vendor raises the invoice in the name of M/s.Anjali Enterprise in accordance with the instructions, but generates e-way bill with delivery address mentioned as the airport. Both such invoice and e-way bill accompany movement of the right up to the airport. M/s.Anjali Enterprises raises invoices on the petitioner for sale of mobile phones and the petitioner thereafter, files the shipping bills and export the goods after due clearance by the customs authorities.
On 31.07.2020, the search proceedings were conducted by the respondent authorities under the CGST Act at the premise of the petitioner. The petitioner explained the modus operandi of its business. The query was raised regarding refund claimed by the petitioner on export. The respondent also demanded the e-way bills in respect of purchases.
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