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JAL ENGINEERING vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
NISHA M. THAKORE
Pet. Counsel
Hiren J Trivedi
Res. Counsel
Priyank P Lodha

Petitioner / Applicant

JAL ENGINEERING
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Dec 16, 2021
Order No.

R/SPECIAL CIVIL APPLICATION NO. 5040 OF 2021

Citation

2021(12) TAXREPLY 5058
Original Order
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ORDER

1. By way of the present petition, the petitioner invokes the extraordinary jurisdiction vested in this Court under Article 226 of the Constitution of India and seeks direction against the respondents for immediate sanction of the refund of Integrated Goods and Service Tax (‘the IGST’ hereinafter) paid in regard to the goods exported zero rated supplies made vide Shipping Bills No.8465051, 8459617 and 8455069 dated 05.09.2017, 05.09.2017 and 14.09.2017 respectively. It is averred that the authority has illegally withheld the refund of the petitioner and the e-mail received on 14.09.2019 from ICEGATE stating that since drawback is claimed at a higher rate of refund of the petitioner, the same cannot be sanctioned under Section 54 of the Central Goods and Service Tax Act, 2017 (‘the CGST Act’ hereinafter) read with Section 16 of the Integrated Goods and Service Tax Act, 2019 (‘the IGST Act’ hereinafter. The petitioner is before this Court seeking fo....

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