2025 (10) TMI 111

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....the consent of the learned advocates for the respective parties, the matter is taken up for hearing. 3. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Shrunjal T. Shah waives service of notice of rule on behalf of the respondents. 4. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: "A. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith grant refund of the amount of IGST paid by the Petitioner pursuant to Entry No. 10 of Notification No. 10/2017-IGST (Rate) dated 28.6.2017 along with appropriate interest on such r....

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....T paid on the Ocean Freight from time to time after pronouncement of the judgment by the Hon'ble Supreme Court in case of Union of India v. Mohit Minerals Pvt. Ltd. decided on 19.05.2022 in Civil Appeal No.1390 of 2022 and allied matters along with necessary documents including Chartered Accountant Certificate regarding non-passing of tax burden. The petitioner also filed separate applications in the month of March and April,2025. 6. The respondent authorities issued the show cause notice upon the petitioner in the month of May, 2025 proposing to reject the refund application on the following grounds: i) Such applications are time barred. ii) IGST credit has already been utilised by the petitioner. iii) The ref....

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....petition. He also referred to the detail statement placed on record along with the additional affidavit at page no. 379C of the petition. It was therefore, submitted that the refund claim of the petitioner is required to be allowed as prayed for. 11. In support of his submissions, reliance was placed on the following decisions of this Court: 1) Torrent Power Ltd/ v. Union of India (Order dated 04.08.2022 rendered in Special Civil Application No. 2603/2022). 2) The Sandesh Ltd. v. Union of India (Order dated 04.08.2022 rendered in Special Civil Application No. 12757/2021). 3) Jupiter Comtex Pvt. Ltd. v. Union of India (Order dated 14.02.2024 rendered in Special Civil Application No. 1280/2024). 4) M/s. ....

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....Petitioner has reversed the unutilized ITC in its electronic credit ledger from the State Goods and Services Tax (SGST) head to the IGST head by filing Form DRC-03. 6. It is submitted that I have verified the additional affidavit dated 19.09.2025 along with the Annexures filed by the Petitioner. The Petitioner has reversed an amount of 21,47,54,168/- (Rupees One Crore Forty-Seven Lakh Fifty-Four Thousand One Hundred Sixty-Eight Only) towards IGST by filing Form DRC-03. I state that upon verification, such reversal has been found to be correct and in order." 13. Referring to above averments, it was submitted that the respondents have verified the reversal of credit utilised under SGST towards IGST by filing Form GST DRC-03 and su....