Progressive Metal Private Limited vs. Central Board Of Indirect Tax And Custom And Ors

OD-43 BEFORE: The Hon’ble JUSTICE MD. NIZAMUDDIN Date : 31st March, 2022 (Via Video Conference) Mr. Souryaneel Das, Adv. Mr. Aditya Mondal, Adv. …for the petitioner Mr. Bhaskar Prasad Banerjee, Adv. Mr. Tapan Bhanja, Adv. …for the Customs Authorities The Court: Heard learned Advocates appearing for the parties. Petitioner has filed this writ petition being aggrieved on the part of the respondents in refunding the IGST on export in question. The petitioner has placed a document being Annexure-H to the supplementary affidavit dated 18th February, 2022 issued by the Superintendent of Customs, Jaigoan, Land Customs Station addressed to the Assistant Commissioner of Customs (Law) and the relevant concluding portion of the said letter is quoted hereunder: “Further, no action can be initiated at this end until and unless the data gets integrated. Thus, it is advised to contact GSTN helpdesk at helpdesk@gst.gov.in, CBIC Mitra at helpdesk@icegate.gov.in, or lodge a grievance at GST Portal from User Interface at 2 selfservice.gstsystem.in or contact the Nodal Officer of GSTN for grievance redressal.” The petitioner submits that pursuant to the aforesaid letter dated 18th February, 2022, through e-mail it made series of representations on different dates being Annexure-I to the supplementary affidavit, for taking necessary steps for refund of the amount in question. Considering the submissions of the parties, the writ petition being WPO 431 of 2022 is disposed of by directing the added respondent no.4/Goods and Service Tax Network to take appropriate steps on the basis of the aforesaid letter dated 18th February, 2022 being annexure-H to the supplementary affidavit within four weeks from the date of communication of this order. (MD. NIZAMUDDIN, J.) TR/

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