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BAJAJ HERBALS PVT LTD & ANOTHER vs. DEPUTY COMMISSIONER OF CUSTOMS & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
MAUNA M. BHATT
Pet. Counsel
D K Trivedi
Res. Counsel
Ankit Shah
Chirayu A Mehta
Nikunt K Raval

Petitioner / Applicant

BAJAJ HERBALS PVT LTD & ANOTHER
Respondent DEPUTY COMMISSIONER OF CUSTOMS & OTHERS
Court Gujarat High Court
State

Gujrat

Date Sep 26, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 11905 of 2022

Citation

2024(9) TAXREPLY 11080
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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. D.K. Trivedi for the petitioners and learned advocate Mr. Hirak Shah for the respondents. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioners have prayed for issuance of direction to the respondent authorities to sanction the refund of IGST of Rs. 19,44,122/- paid in regard to the goods exported by the petitioner by shipping bill nos.7542580 dated 12.09.2018 and 8531969 dated 27.10.2018. 3. The brief facts of the case are as under: 3.1. It is not in dispute that the petitioner has exported the goods but inadvertently did not include the amount of IGST paid by the petitioner in Form GSTR-1 for the relevant month. However, the petitioner included the amount of IGST paid in Form GSTR-3B as well as Form GSTR-9 filed under the relevant rules of the Central Goods and Service Tax Act, 2017 (for short “the GST Act”) as well as unde....

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