Case Law Details
Venus Jewel Vs Union of India (Bombay High Court)
Mere mismatch of GSTN Portal Data with ICEGATE cannot be the reason for IGST refund rejection: Bombay High Court
In these days, the GST refunds are being rejected for minute discrepancies without considering the merits of the issue. The mismatch of Customs Data reflecting in ICEGATE with IGST refund is one among them. Considering the same, this judgement gives a great relief to the taxpayers. The Bombay High court in this case had opined as following.
Facts: The Petitioner to the case is engaged in the business of trading, export and curation of the diamonds having various branches across the globe. Being the major exporter they are “Four basis for the period July 2017 to March 2018. In accordance with the Section 54 of the CGST Act,2017 they have claimed for Refund with Payment of Tax. Accordingly, all the necessary submissions have been made in accordance with the rules including the Shipping Bill details, the monthly returns filed along with the Circular for which the exemption could be claimed for such export through the Consignment Basis.
However, the Refund had been rejected by the Department stating the reason that the data available vide the GSTN Portal and ICEGATE were not in consensus. However, the Petitioner approached the Customs Department for mapping the data and amendment accordingly which was not supported by the authorities accordingly.
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