M/S. Vishwanath Industries Infra Solutions PVT LTD vs. The Assistant Commissioner Of Customs
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Cause title — parties, addresses and appearances
O R D E R The petitioner is before this Court challenging the impugned order dated 10.12.2025, whereby the request of the petitioner to process the online refund claims filed by the petitioner for refund of IGST under the provisions of the respective GST enactments has been rejected with the following observations:
“2. It is intimated that IGST Refund is complete automated system driven process. In other words, once you file GST returns, the data from GSTN will automatically be transmitted to the Customs System (ICES) and upon found being matched with the date of ICES, the system automatically sanction IGST refund. On verification of the 4 Shipping Bills on ICES system, the following errors populated, as mentioned below; Sl No SB No SB Date IGST Refund Error Status (Screenshot
of message appearing enclosed) 1 7642106 08.02.2023 Eligible latest scroll amount does not tally with sum of eligible latest GST amount. 2 6680120 04.01.2023 Eligible latest scroll amount does not tally with sum of eligible latest GST amount. 3 7867231 17.02.2023 Eligible latest scroll amount does not tally with sum of eligible latest GST amount. _____________ Page No. 2 of 5 https://www.mhc.tn.gov.in/judis 7229669 24.01.2023 Scroll is already generated. Scroll No.60262/2024 dated 25.11.2024. IGST
Amt sanctioned is Rs.469637/-
It is further informed that there is no legal as well as practical provisions available at out end to sanction IGST manually. This is for your kind information please.”
On a perusal of the impugned order, I am of the view that it is unsustainable, as the benefit of refund claims, which is statutorily recognised under the provisions of the respective GST Enactments, cannot be curtailed or denied merely on account of technical issues arising in the web portal. The respondent is duty-bound to refund the amounts in accordance with the provisions of the respective GST Enactments, 2017. Therefore, the impugned order is quashed.
Therefore, I quash the impugned order and direct the respondent to process the refund claims of the petitioner manually by accepting the requisite documents in physical form and pass appropriate refund orders, as expeditiously as possible, preferably within a period of six weeks from the date of receipt of a copy of this order. _____________ Page No. 3 of 5 https://www.mhc.tn.gov.in/judis
Accordingly, this Writ Petition stands disposed of. There shall be no order as to costs. 14.07.2026 JEN NCC : Yes / No Index : Yes / No To The Assistant Commissioner of Customs, IGST Refund Section, Office of the Commissioner of Customs, Custom House, Tuticorin. _____________ Page No. 4 of 5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J. JEN
2026 _____________ Page No. 5 of 5 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.