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SNG IMPEX THROUGH PROPRIETOR SATYA NARAYAN GUPTA vs. PRINCIPAL COMMISSIONER OF CUSTOMS
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
NISHA M. THAKORE
Pet. Counsel
Ravirajsingh H Choudhary
Res. Counsel
Utkarsh R Sharma

Petitioner / Applicant

SNG IMPEX THROUGH PROPRIETOR SATYA NARAYAN GUPTA

Respondent PRINCIPAL COMMISSIONER OF CUSTOMS
Court Gujarat High Court
State

Gujrat

Date Mar 9, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 141 OF 2022

Citation

2022(3) TAXREPLY 5516

Original Order
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ORDER

1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs; “(a) Admit and allow the present petition; (b) issue writ of mandamus or any other appropriate writ directing the respondent authorities to immediately sanction the refund of IGST of ₹ 7,69,093/- paid in regard to the goods exported i.,e., Zero Rated Supplies made vide shipping bills mentioned herein above; (c) to direct the respondent authorities to pay interest @ 12% to the petitioner herein on the amount of refund of IGST mentioned herein above from the date of shipping bills uptill the date on which the amount of refund is paid to the petitioner herein, as the same is arbitrary and illegally withheld by the respondent authorities; (d) to grant an ex-parte ad interim order in favour of the petitioner herein in terms of prayer clause ‘B’ and ‘C’ and (e) to pass any other order(s) or direction (s) wh....

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