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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
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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....