M/S Shri Sumati Oil Industries PVT. LTD vs. Union Of INDIA

Held

The Court, without delving into the merits of the case, directed Respondent No. 3, the Deputy Commissioner of Customs, Mundra (Kutchh), to decide the petitioner's representation dated January 11, 2021. This decision is to be made as expeditiously as possible, preferably within four weeks from the receipt of the Court's order, and in accordance with the law. The Court clarified that it had not examined the substantive aspects of the refund claim. It was also noted that if an adverse decision is taken by the authorities on the representation, the petitioners retain the liberty to approach the Court again. The petition was disposed of subject to this direction.

Facts

The petitioners, M/s Shri Sumati Oil Industries Pvt. Ltd., filed a Special Civil Application before the Gujarat High Court seeking a direction against the respondent authorities to sanction the refund of IGST amounting to Rs. 3,84,175. This refund pertains to 'Zero Rated Supplies' of Agro Food Products and Spices made via shipping bills. The petitioners had submitted a representation dated January 11, 2021, to the respondent authorities, but no decision had been taken on it. The petition was filed under Article 226 of the Constitution of India.

Key Issues

1. Whether the Court should direct the respondent authorities to sanction the refund of IGST amounting to Rs. 3,84,175 for zero-rated supplies made by the petitioner? Petitioner's Contention: The petitioner argued that despite making a representation on January 11, 2021, to the respondent authorities regarding the refund of IGST for exported goods, no decision had been taken. They sought a direction from the Court to sanction this refund. Revenue's Contention: The judgment does not record any specific arguments or contentions made by the revenue or State respondents. The Court explicitly stated that it was not going into the merits of the case.