2021 (3) TMI 860

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.... FOR THE RESPONDENT(S) NO. 4 NOTICE SERVED (4) FOR THE RESPONDENT(S) NO. 1,2,3 ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs:- "(A) This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any....

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....his petition, this Hon'ble Court may be pleased to direct the learned respondents to forthwith grant pending refund of Rs. 38,84,875/- in respect of exports made through 14 invoices in the month of July 2017 along with appropriate interest on such refund amount; (D) Ex parte ad interim relief in terms of prayer C ma kindly be granted." 2. The writ applicants are the exporters of th....

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...., they were not being permitted to amend the remaining 14 invoices on the portal because of technical error on the portal. The writ applicants pointed this out on number of occasions to the authorities, but no positive result was achieved. 6. In such circumstances, the writ applicants are here before this Court with the present writ application. 7. We have heard Mr. Uchit N. Sheth, the learn....

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....nt on exports. As per the Circular No.12/2018-Customs dated 29.05.2018, the following procedure shall be undertaken :- (a) The application received from such exporter would be thereafter escalated to the Customs Policy wing through Zonal Office. (b) Customs Policy Wing shall thereafter send the list of exporters to GSTN. (c) GSTN shall send a confirmatory e-mail to these....