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B.C. POWER CONTROLS LIMITED vs. UNION OF INDIA & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

MANINDRA MOHAN SHRIVASTAVA
ANIL KUMAR UPMAN
Pet. Counsel
A.k. Babbar
Himanshu Agrawal
Res. Counsel
Kinshuk Jain
Jay Upadhyay
Sorabh Jain

Petitioner / Applicant

B.C. POWER CONTROLS LIMITED
Respondent UNION OF INDIA & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Apr 18, 2023
Order No.

D.B. Civil Writ Petition No. 13049/2020

Citation

2023(4) TAXREPLY 7446
Original Order
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ORDER

ORDER This petition is directed against alleged inaction on the part of the respondents in not finalizing petitioner’s claim for refund. The petitioner runs a manufacturing unit for manufacture of electrical wires and allied products. It is involved in the business of export. The petitioner’s case is that while exporting the goods out of India various export invoices, shipping bills and bills of lading were generated by shipping line, details of which have been given in paragraph 3(f) of the petition. As Section 54 of the Central Goods and Services Tax Act, 2017 (for short ‘the CGST Act’) read with Section 16 of the Integrated Goods and Services Tax Act, 2017 (for short ‘the IGST Act’) and Rule 96 of the Central Goods and Services Tax Rules, 2017 (for short ‘the CGST Rules’) provides for treating the shipping bill as application for refund of IGST paid with regard to exported goods in terms of Rule 96 of CGST Rules, the pet....

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