Spirotech Heat Exchangers PVT, LTD vs. Union Of INDIA

W.P.(C)/5705/2020HC DelhiGSTCNR DLHC01023195202007 October 2020Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE SANJEEV NARULA3 pages

For Petitioner: Ms. Shweta Jain, AdvocateFor Respondent: Mr.Vijay Joshi, Advocate for UOI. Ms. Sonu Bhatnagar, Senior Standing Counsel with Mr.Vaibhav Joshi, Ms. Anushree Narain and Ms. Venus Mehrotra, Advocates. % Date of Decision: 07th October, 2020

AI SummaryAllowed

Held

The Court noted that the pending IGST refund of Rs. 7,61,176/- has been processed and credited to the petitioner. Consequently, the writ petition was disposed of as satisfied.

Facts

The petitioner sought a refund of IGST paid on exports, claiming an error in the initial shipping bill amount. Despite an amendment to the shipping bill and a revised refund request, only a partial refund was processed.

Key Issues

The primary issue was the delay in processing a legitimate IGST refund due to an initial error in the shipping bill and subsequent technical difficulties.

Sections Cited

Section 149

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P (C) No.5705/2020 Page 1 of 3 $~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P. (C) 5705/2020 M/S SPIROTECH HEAT EXCHANGERS PVT. LTD. ...... Petitioner Through: Ms. Shweta Jain, Advocate. versus UNION OF INDIA ...... Respondent Through: Mr.Vijay Joshi, Advocate for UOI. Ms. Sonu Bhatnagar, Senior Standing Counsel with Mr.Vaibhav Joshi, Ms. Anushree Narain and Ms. Venus Mehrotra, Advocates. % Date of Decision: 07th October, 2020 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA

J U D G M E N T

MANMOHAN, J: (Oral)

The petition has been heard by way of video conferencing.

On 01st September, 2020 this Court had passed the following order:- “The petition has been heard by way of video conferencing.

Present writ petition has been filed seeking refund of outstanding IGST amount of Rs.7,61,176/- paid on the shipping bill dated 24th March, 2018 either manually through RTGS or cheque.

Learned counsel for the petitioner states that pe

The judgment continues below.

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