BharatTaxGST

M/S Jasmine Exim vs. Union Of INDIA And Anr

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W.P.(C)/8690/2026HC DelhiGSTCNR DLHC01027520202608 July 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Counsel(Appearance not given)For Respondent: Mr Bhoumik Nayyar SPC and Mr Akshay Sharma GP Mr. Ruchesh Sinha (Sr. St. Counsel CGST), Ms. Upasna Vashistha, Adv

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Cause title — parties, addresses and appearances
$~54 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8690/2026 M/S JASMINE EXIM .....Petitioner Through: Counsel(Appearance not given) versus UNION OF INDIA AND ANR .....Respondents Through: Mr Bhoumik Nayyar SPC and Mr Akshay Sharma GP Mr. Ruchesh Sinha (Sr. St. Counsel CGST), Ms. Upasna Vashistha, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

08.07.

2026

1.

The present writ petition has been filed seeking issuance of a writ of mandamus directing the Respondents to release/refund the excess IGST paid by the Petitioner in respect of the export invoices.

2.

The Petitioner has impleaded the Ministry of Finance and the Principal Commissioner of Central Goods and Services Tax, Delhi South as Respondents.

3.

Learned counsel appearing on behalf of the Respondent No.2 submits, on instructions, that the Petitioner's claim for refund is required to be pursued before the appropriate State GST authorities and not before the Central GST Commissionerate.

4.

Keeping in view the aforesaid submission, the present Writ Petition is disposed of while leaving it open to the petitioner to This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/07/2026 at 15:51:57

approach the appropriate State GST authorities in accordance with law. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 8, 2026/Pt/dg This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/07/2026 at 15:51:57

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.