Case Law Details
Syschem India Limited Vs Union of India & Ors (Delhi High Court)
1. Hon’ble Delhi High Court issued notice in a writ petition seeking direction to revenue for processing of IGST refund on account of export of goods alongside seeking direction to revenue for payment of due interest from the date of shipping bill.
2. Refund was not processed on account of clerical mistakes in furnishing of GST returns which led to mismatch with the details as appearing in shipping bills and also since no facility for rectification provided by GSTN portal.
3. List the matter on 04.08.2021
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
[Court hearing convened via video-conferencing on account of COVID-19]
1. The petitioner’s principal grievance, is that, the refund of Integrated Goods and Services Tax (in short ‘IGST’) due to it for the financial year (in short FY’) 2019-2020 has not been remitted up until now.
1.1 According to the petitioner, the amount to be refunded is Rs. 53,97,397/-. It is the petitioner’s case that, this refund concerns 17 invoices generated on account of export of goods.
1.2. Although, it is not disputed by the petitioner that certain typographical errors did creep in the GST returns filed by it; however, according to the petitioner, on the Goods and Services Tax Network portal (in short ‘GSTN portal’), there is no provision for correcting the errors.
2. Accordingly, issue notice.
3. Mr. Vivek Goyal, who appears on behalf of the respondent no.1/UOI, accepts service.
4. On steps being taken, notice shall issue to respondent nos. 2 to 11 via all permissible modes including e-mail.
5. List the matter on 04.08.2021.
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