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MAHAVIR DISTRIBUTORS vs. THE COMMISSIONER OF CUSTOMS, THE ADDITIONAL COMMISSIONER OF CUSTOMS, CHENNAI
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
Shravan Kochar
Res. Counsel
Ramesh Kutty

Petitioner / Applicant

MAHAVIR DISTRIBUTORS
Respondent THE COMMISSIONER OF CUSTOMS, THE ADDITIONAL COMMISSIONER OF CUSTOMS, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jun 6, 2025
Order No.

W. P. No. 13266 of 2025

Citation

2025(6) TAXREPLY 13651
Original Order
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ORDER

This Writ Petition has been filed seeking for a direction to the respondents to consider the representation of the petitioner dated 05.03.2025 and grant refund of IGST paid vide the shipping bills of Rs. 22,45,382/- along with interest. 2. The petitioner exported automobile parts under various shipping bills, paying IGST through GSTR-3B returns in Table 6A, believing that the IGST paid on exports would be refunded. However, according to the petitioner, due to inadvertence in 2017, when GST was in its nascent stage, the entity did not opt for the LUT scheme while filing shipping bills and instead remitted IGST through GSTR-3B returns. According to the petitioner, though the IGST payment was not reflected in the shipping bills, it was duly recorded in the entity's GST returns. 3. According to the petitioner, the total IGST paid on the shipping bills amounted to Rs. 22,45,382/-. According to the petitioner, under the bonafide belief that, refunds would be processed under Ru....

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20 Jun

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GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

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GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

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PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

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