Case Law Details
Heavy Metal and Tubes (India) Pvt Ltd. Vs Principal Commissioner of Customs (Gujarat High Court)
In the given case, the writ-applicant is a manufacturer and is holding the GST Registration. The writ-applicant exported goods under the various invoices of payment of the IGST from the Mundra Port. However, on account of a clerical error, the amount of the IGST was not mentioned in the shipping bills. In such circumstances, the shipping bills were amended for the purpose of getting the details of the IGST, incorporated in the shipping bills. The grievance of the writ-applicant is that the respondent-authorities are not responding to the request with regard to the sanction of the refund of the IGST paid in connection with the goods exported, i.e. “Zero Rated Supplies”.
HC is of the view that the Deputy Commissioner of Customs, Mundra Port should immediately look into the matter and take an appropriate decision, at the earliest, in accordance with law. The decision shall be communicated to the writ-applicant in writing.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. By this Writ Application under Article 226 of the Constitution of India, the writ-applicant-a Private Limited Company, engaged in the business of Stainless Steel Seamless Tubes and Pipes falling under the HSN Code 7304, has prayed for the following reliefs:
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