M/S Sharia Exports vs. Union Of INDIA

Held

The Court, without delving into the merits of the case, directed Respondent No. 3, The Principal Commissioner of Customs, Mundra (Kutchh), to decide the petitioner's representation dated March 11, 2021. This decision is to be made as expeditiously as possible, preferably within four weeks from the date of receipt of the Court's order, and in accordance with the law. The Court clarified that it had not examined the merits of the refund claim. It was also stated that if an adverse decision is taken by the authorities upon the petitioner's 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 Sharia Exports, filed a Special Civil Application under Article 226 of the Constitution of India seeking a direction against the respondent authorities to sanction the refund of IGST amounting to Rs. 7,06,640/. This refund pertains to goods, specifically Agro Food Products and Spices, which were exported and classified as 'Zero Rated Supplies' under various shipping bills. The petitioner had submitted a representation dated March 11, 2021, to the respondent authorities, which was received on March 15, 2021. However, this representation remained undecided, prompting the present petition.

Key Issues

1. Whether the respondent authorities are obligated to decide the representation submitted by the petitioner regarding the sanction of IGST refund for zero-rated supplies? (Question of law) The petitioner argued that despite submitting a representation dated March 11, 2021, to the respondent authorities, no decision had been taken on their claim for a refund of IGST amounting to Rs. 7,06,640/ for exported goods. They contended that their representation had remained undecided, necessitating court intervention. The respondent authorities did not record any specific arguments in the judgment. The court's order indicates that the merits of the case were not examined.