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SAMARTH AIRCON PVT. LTD. vs. THE UNION OF INDIA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

K. R. SHRIRAM
JITENDRA JAIN
Pet. Counsel
Deepak Bapat
Sonali Bapat.
Res. Counsel
Jyoti Chavan
Y. R. Mishra
Advait M. Sethna

Petitioner / Applicant

SAMARTH AIRCON PVT. LTD.

Respondent THE UNION OF INDIA AND OTHERS
Court Bombay High Court
State

Maharashtra

Date Jul 15, 2024
Order No.

WRIT PETITION NO. 1208 OF 2022

Citation

2024(7) TAXREPLY 10247
Original Order
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ORDER

P.C.:- 1. Petitioner approached this Court under Article 226 of the Constitution of India alleging failure on the part of respondents to grant refund of Rs. 13,21,897/- pertaining to Integrated Goods and Services Tax (IGST) paid on goods exported during the period July 2017 and August 2017. Petitioner is also claiming 9% interest or at such rate, the Court deems fit, in accordance with law. 2. Admittedly, petitioner had made a mistake of not showing the correct amount of refund in the return Form GSTR-3B for July 2017 and August 2017. It is petitioner’s case that the portal does not allow correction in Form GSTR-3B but allows correction in Form GSTR-1. Correction was made by petitioner on or about 10th July 2018 in Form GSTR-1 for June 2018. 3. Petitioner addressed a communication to proper officer of GST Department, Maharashtra State and Deputy Commissioner of Customs draw back but no refund was granted. This Court, by an order dated 21st April 2023, directed resp....

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