Vishwanath Industries Infra Solutions Pvt. Ltd. Vs Assistant Commissioner of Customs (Madras High Court)
The petitioner, Vishwanath Industries Infra Solutions Pvt. Ltd., approached the Madras High Court challenging the order dated 10.12.2025 rejecting its request to process online refund claims for refund of IGST under the respective GST enactments.
The impugned order stated that IGST refund was a completely automated, system-driven process. According to the order, once GST returns were filed, data from GSTN would automatically be transmitted to the Customs System (ICES), and the IGST refund would be sanctioned automatically upon matching with ICES data. On verification of four shipping bills, however, errors were shown on the ICES system.
For Shipping Bill No. 7642106 dated 08.02.2023, the error stated that the eligible latest scroll amount did not tally with the sum of the eligible latest GST amount. The same error was recorded for Shipping Bill No. 6680120 dated 04.01.2023 and Shipping Bill No. 7867231 dated 17.02.2023. In respect of Shipping Bill No. 7229669 dated 24.01.2023, the system stated that the scroll had already been generated, referring to Scroll No. 60262/2024 dated 25.11.2024, with IGST of Rs.469637/- sanctioned.
The respondent further stated that there were no legal or practical provisions available at its end to sanction the IGST refund manually.
