M/S Super Granites Exports vs. Union Of INDIA - Rajasthan High Court, 27 April 2022

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6590/2020 M/s Super Granites Exports, Registered Office At F-36, Riico Industrial Area, Shahpura, District Jaipur- 303103 Through Its Proprietor Jai Singh Choudhary S/o Shri Kehri Ram. ----Petitioner Versus 1. Union Of India, Through Secretary, Ministry Of Finance (Department Of Revenue), No. 137, North Block, New Delhi- 110001. 2. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, C-Scheme, Jaipur. 3. Assistant Commissioner Of Customs (Igst), Mundra Port And Sez, Mundra. 4. Principal Commissioner Of Customs, Mundra Port And Sez, Mundra. ----Respondents For Petitioner(s) : Mr. Mohit Khandelwal, Adv. For Respondent(s) : Mr. Sandeep Pathak, Adv. Mr. Ayush Singh, Adv. for Mr. Punit Singhvi, Adv. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN

Order 27/04/2022 At the outset, as far as the petitioner’s claim for IGST export refund as prayed for in the writ petition, petitioner placed reliance on the order dated 30.07.2021 of the Hon’ble Supreme Court in SLP No.7095/2021 Union of India & Ors. Vs. Awadkrupa Plastomech Pvt. Ltd. Learned counsel for the respondents concedes the same and submits that respondents would have no objection in (2 of 2) [CW-6590/2020] allowing the relief of IGST export refund, as prayed for in the writ petition. As the respondents concede to the relief sought for by the petitioner, the petition deserves to be allowed and the same is accordingly allowed and it is directed that the petitioner would be entitled to get IGST export refund paid in regard to the goods exported i.e. ‘Zero Rated Supplies’ made vide the shipping bills.

(SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ JKP/Arun/25