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AIM WORLDWIDE PVT. LTD. vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
NISHA M. THAKORE
Pet. Counsel
D K Trivedi
Res. Counsel
Utkarsh R Sharma

Petitioner / Applicant

AIM WORLDWIDE PVT. LTD.
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Dec 22, 2021
Order No.

R/Special Civil Application No. 15648 of 2020

Citation

2021(12) TAXREPLY 4970
Original Order
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ORDER

1. The petitioners have invoked extra ordinary writ jurisdiction under Article 226 of the Constitution of India and have essentially prayed for following reliefs: “11. (A) Your Lordships may be pleased to admit this petition. (B) Your Lordships may be pleased to allow this petition. (C) Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ directing the respondent authorities to immediately sanction the refund of IGST aggregating to ₹ 14,94,739/- paid in regard to the goods (Comber Noil) exported i.e. ‘Zero Rated Supplies’ made vide aforesaid bills. (D) Your Lordships may be pleased to direct the respondent authorities to pay interest @ 18% to the petitioner herein on the amount of refund of IGST mentioned hereinabove from the date of shipping bill up till the date on which the amount of refund is paid to the petitioner herein, as the same is arbitrarily and illegally withheld by the respondent authorities. ....

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