HC rejects refund denial by AA due to exporter’s missing supplier name & GSTIN in shipping bill
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- Last Updated on 4 March, 2023
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Case Details: Apex Formulations (P.) Ltd. v. Union of India - [2023] 148 taxmann.com 47 (Gujarat)
Judiciary and Counsel Details
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- A.J. Desai & Ms Nisha M. Thakore, JJ.
- Uchit N. Sheth for the Petitioner.
- Ankit Shah & Priyank P Lodha for the Respondent.
Facts of the Case
The petitioner was engaged in the manufacture and sale of medicines. It exported certain goods through valid exporter and, therefore, applied for refund along with documents in support of the refund claim. The refund was sanctioned but the CGST department being dissatisfied with the said refund order preferred an appeal against the said order.
The Appellate Authority rejected refund on ground that exporter, to whom goods were supplied, had not mentioned name and GSTIN of petitioner in shipping bill. The petitioner filed writ petition against the rejection of refund.
High Court Held
The Honorable High Court noted that although exporter had not initially mentioned name and GSTIN of petitioner in shipping bill, but later on, it indicated the same at request of petitioner. Moreover, the original Authority had granted refund on verification of goods sold by petitioner to exporter which were further sold to third party. Therefore, the Court held that the impugned order was liable to be set aside and the Appellate Authority was directed to decide appeal afresh after granting opportunity of personal hearing to petitioner.
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