Customs Authorities Directed to Decide Shipping Bill Amendment and Process IGST Refund Within Six Weeks

HC granted petitioner's writ mandamus directing customs authorities to decide on shipping bill amendment application within six weeks. The court allowed the request to incorporate IGST payment details and process potential refund of Rs. 34,07,236.97 for exported goods. Notice was discharged with permission for direct service, providing relief to the petitioner regarding procedural and tax-related concerns.

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Issues involved: Application for amendment of shipping bills, refund of IGST, payment of interest, cost of litigation

Application for amendment of shipping bills:
The petitioner prayed for a writ of mandamus to direct the respondent authorities to allow the amendment of specific shipping bills to incorporate the fact that IGST payment was made, and to sanction the refund of IGST amounting to Rs. 34,07,236.97 for exported goods. The court noted that an application for amendment was submitted on 30.01.2023 and directed the respondents to decide on the application within six weeks.

Refund of IGST:
The petitioner sought the refund of IGST paid in relation to the exported goods, which were classified as 'Zero Rates Supplies'. The prayer included a specific amount and requested immediate sanction of the refund by amending the shipping bills to reflect the IGST payment.

Payment of interest:
Additionally, the petitioner requested the court to direct the respondent authorities to pay interest at the rate of 18% on the refund amount from the date of the shipping bill until the actual payment of the refund. This request was made on the grounds that the refund was being arbitrarily and illegally withheld by the authorities.

Cost of litigation:
Due to the alleged illegal actions of the respondent authorities, the petitioner asked for a cost of litigation to be paid. The petitioner stated that they were forced to approach the court through the petition because of the respondent's actions, and requested the court to direct the authorities to bear the cost of litigation.

Conclusion:
The court disposed of the petition with the direction for the respondents to decide on the application for amendment of shipping bills within six weeks. Notice was discharged, and direct service was permitted as part of the judgment.

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