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ASIAN ORGANO INDUSTRIES vs. THE PRINCIPAL COMMISSIONER OF CUSTOMS
(Gujarat High Court)

Hon'ble Judges:

J.B. PARDIWALA
ILESH J. VORA
Pet. Counsel
Hetvi H Sancheti
Res. Counsel
Devang Vyas

Petitioner / Applicant

ASIAN ORGANO INDUSTRIES
Respondent THE PRINCIPAL COMMISSIONER OF CUSTOMS
Court Gujarat High Court
State

Gujrat

Date Feb 17, 2021
Order No.

R/SPECIAL CIVIL APPLICATION NO. 20500 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 20502 of 2019, With CIVIL APPLICATION (FIXING DATE OF EARLY HEARING) NO. 1 of 2020 In R/SPECIAL CIVIL APPLICATION NO. 20502 of 2019,20996 of 2019

Citation

2021(2) TAXREPLY 3906
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ORDER

1. Since the issues raised in all the captioned writ-applications are the same, those were taken up for hearing analogously and are being disposed of by this common order. 2. For the sake of convenience, the Special Civil Application No.20500 of 2019 is treated as the lead matter. 3. The facts giving rise to this writ-application may be summarised as under: 3.1 It is the case of the writ applicant that it is engaged in the manufacture of lead sulphate. The writ applicant claims that it is eligible for the IGST refund claim on the basis of the shipping bills i.e. on the export of goods. According to the writ applicant, the shipping bills filed by an exporter of the goods are deemed to be an application for refund of the integrated tax paid on the goods exported out of India, as provided in Rule 96A of the CGST Rules, 2017. 3.2 The grievance of the writ applicant is that the respondent No.2 has declined to the refund of the IGST amount paid on the shipping bills. The d....

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