Gujarat HC Allowed IGST Refund Despite GSTR-1 Error as Export & Payment Proven

Ruhi Siraj Makda Vs Union of India & Anr. (Gujarat High Court) The Gujarat High Court considered a writ petition filed under Article 226 of the Constitution seeking a direction to the authorities to sanction refund of Integrated Goods and Services Tax (IGST) paid on export of goods, along with interest. The petitioner had exported goods during the period April 2018 to September 2018 and filed three shipping bills, paying IGST amounting to ₹9,48,549. The petitioner sought refund of this amount as the exports qualified as zero-rated supplies. The issue arose due to an error committed by th...