M/S. S. K. Trading vs. Union Of INDIA

Held

The Court, without delving into the merits of the case, directed respondent No. 2, the Deputy Commissioner of Customs, Mundra (Katchh), to decide the petitioner's representation dated 08.04.2021 (Annexure 'C') as expeditiously as possible, preferably within four weeks from the date of receiving the order. The Court explicitly clarified that it had not examined the merits of the refund claim. It was also stated that if an adverse decision was taken on the representation, the petitioner would be at liberty to approach the Court again. The petition was disposed of subject to this direction.

Facts

The petitioner, M/s. S. K. Trading, filed a writ petition under Article 226 of the Constitution of India seeking a direction against the respondent authorities to sanction a refund of IGST amounting to Rs. 1,12,191/-. This refund was claimed for goods exported, classified as 'Zero Rated Supplies', made vide specific shipping bills. The petitioner contended that despite a representation dated 08.04.2021, submitted to respondent No. 2 and received on 09.04.2021, no decision had been taken on their refund claim. The representation was attached as Annexure 'C' to the petition. The petition was filed before the High Court of Gujarat at Ahmedabad.

Key Issues

1. Whether the Court should direct the respondent authorities to sanction the refund of IGST amounting to Rs. 1,12,191/- for zero-rated supplies, as per the petitioner's representation dated 08.04.2021? The petitioner argued that their representation dated 08.04.2021, submitted to respondent No. 2, had not been decided despite repeated follow-ups. They sought a direction for the sanction of the IGST refund for their exports. The revenue or State did not record any specific arguments in the judgment.