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ABI TECHNOLOGIES vs. THE ASSISTANT COMMISSIONER OF CUSTOMS, TUTICORIN.
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
C.natarajan
Res. Counsel
B.vijaykarthikeyan

Petitioner / Applicant

ABI TECHNOLOGIES
Respondent THE ASSISTANT COMMISSIONER OF CUSTOMS, TUTICORIN.
Court Madras High Court
State

Tamilnadu

Date Apr 28, 2022
Order No.

W.P(MD).No.4562 of 2022

Citation

2022(4) TAXREPLY 5843
Original Order
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ORDER

The petitioner has filed this writ petition for a Mandamus to direct the respondent to sanction a sum of Rs.24,72,018/- as refund on the exports made by the petitioner during July, 2017, September, 2017 and October, 2017. 2.It is the specific case of the petitioner that though the petitioner had correctly declared the details in the monthly returns in Form GSTR-1 regarding the exports made by the petitioner on payment of tax by debiting the input tax credit, a mistake was committed by the petitioner in GSTR-3B under Rule 61(5) of the CGST Rules, 2017. 3.The learned counsel for the petitioner submits that the outward supplies ie., exports would have qualified as a zero rated supply and therefore, the petitioner should have filled the details in Form GSTR-3B in column 3.1 (b). Instead, the petitioner by mistake has given the details of the export as outward taxable supply (other than zero rated, nil rated and exempted). 4.The learned counsel for the petitioner further subm....

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