M/S Ami Exports vs. Union Of INDIA

Held

The Court did not go into the merits of the case. It directed the respondent No. 3, The Principal Commissioner of Customs, Mundra (Kutchh), to decide the petitioner's representation dated January 9, 2021, as expeditiously as possible, preferably within four weeks from the date of receipt of the order, and in accordance with law. The Court clarified that if an adverse decision is taken on the representation, the petitioner would be at liberty to approach the Court again as legally permissible. The petition was dismissed at this stage, subject to the aforementioned direction.

Facts

The petitioner, M/s Ami Exports, filed a writ petition under Article 226 of the Constitution of India seeking a direction against the respondent authorities to sanction the refund of IGST amounting to Rs. 13,59,743/-. This refund was claimed in relation to goods, specifically Agro Food Products and Spices, which were exported as 'Zero Rated Supplies' through various shipping bills. The petitioner contended that despite making repeated representations to the respondent authorities, no decision had been taken on their refund claim. The last representation, dated January 9, 2021, remained undecided. The petition was filed before the High Court of Gujarat at Ahmedabad.

Key Issues

1. Whether the respondent authorities have failed to decide the refund claim of the petitioner for IGST amounting to Rs. 13,59,743/- for zero-rated supplies, thereby violating their statutory obligation? The petitioner argued that the respondent authorities have not taken any decision on their refund application despite multiple representations, including the one dated January 9, 2021, and that this inaction warrants judicial intervention. The respondent authorities did not present any arguments on this matter as the court did not delve into the merits of the case.