Heavy Metal And Tubes (India) Pvt. Limited VS Principal Commissioner Of Customs

In this Writ Application filed under Article 226 of the Constitution of India, the petitioner, a Private Limited Company involved in the business of manufacturing Stainless Steel Seamless Tubes and Pipes classified under the HSN Code 7304, seeks multiple forms of relief. The company has presented the following prayers to the Court:

1. Admission of Petition: The petitioner requests the Court to admit the writ petition, allowing it to be heard and considered on its merits.

2. Allowance of Petition: The petitioner further requests that the Court allows the petition, indicating that they seek a favorable ruling on the matters presented within the petition.

3. Issuance of Writ of Mandamus: The petitioner seeks a writ of mandamus or any other appropriate writ to compel the respondent authorities to take immediate action. Specifically, they are requesting the respondents to sanction the refund of the Integrated Goods and Services Tax (IGST) that was paid in relation to goods exported by the company. These exports are characterized as ‘Zero Rated Supplies’ under the applicable laws and are detailed in the specified shipping bills.

The writ application underlines the company’s grievance regarding the delay or denial of the IGST refund by the respondent authorities. The petition essentially seeks judicial intervention to ensure that the statutory refund of taxes paid on zero-rated supplies, which are exports, is processed without further delay, thereby rectifying what the petitioner perceives as an administrative oversight or legal non-compliance by the tax authorities.

The writ application has been filed under Article 226 of the Constitution of India by a Private Limited Company engaged in the business of Stainless Steel Seamless Tubes and Pipes, classified under HSN Code 7304. The company seeks several reliefs from the court, which are as follows:

1. Admission and Allowance of the Petition:

* The petitioner requests the court to admit and allow the petition for consideration.

2. Issuance of Writ of Mandamus:

* The petitioner seeks a writ of mandamus or any other appropriate writ directing the respondent authorities to immediately sanction the refund of Integrated Goods and Services Tax (IGST) paid on the goods exported. These exports qualify as ‘Zero Rated Supplies’ as per the shipping bills specified in the petition.

3. Payment of Interest on Delayed Refund:

* The petitioner demands that the respondent authorities be directed to pay interest at the rate of 9% per annum on the delayed refund amount. This interest should be calculated from the date of the shipping bills until the date the refund is actually paid, arguing that the delay is arbitrary and illegal.

4. Exparte, Ad Interim Order:

* An exparte, ad interim order in terms of the above refund and interest payment is sought by the petitioner, to be granted immediately without waiting for the final resolution of the petition.

5. Cost of Litigation:

* The petitioner requests that the respondent authorities be directed to pay the cost of litigation, as the petitioner has been forced to approach the court due to the alleged illegal actions of the respondent authorities.

6. Additional Reliefs:

* The petitioner seeks any other further reliefs that the court may deem fit and proper in the interest of justice.

The petition primarily focuses on obtaining a refund of the IGST paid on exported goods, along with interest for the delayed refund, and seeks compensation for the legal costs incurred due to the necessity of filing this writ application.

This writ application, filed under Article 226 of the Constitution of India, is submitted by a Private Limited Company specializing in the manufacture of Stainless Steel Seamless Tubes and Pipes, classified under HSN Code 7304. The company seeks several judicial interventions to address issues related to the refund of Integrated Goods and Services Tax (IGST) for goods exported by them. The primary reliefs sought are as follows:

1. Admittance and Allowance of the Petition: The company requests the court to admit and allow the petition, thus initiating judicial consideration of their case.

2. Mandamus or Appropriate Writ: The petitioner seeks a writ of mandamus or another suitable writ to direct the respondent authorities to immediately sanction the refund of IGST paid for the exported goods. These goods were categorized as ‘Zero Rated Supplies’ as detailed in the shipping bills. Furthermore, the petitioner requests the court to direct the respondent authorities to pay interest at a rate of 9% on the refunded IGST amount from the date of the shipping bills until the refund payment date. This demand is based on the allegation that the IGST refund has been arbitrarily and illegally withheld by the authorities.

3. Ex-parte Interim Order: The petitioner also requests the court to issue an ex-parte, ad interim order favoring the petitioner, particularly concerning the immediate sanction and payment of the IGST refund along with the associated interest.

4. Cost of Litigation: The petitioner contends that they are compelled to approach the court due to the illegal actions of the respondent authorities and, therefore, request the court to order the respondent authorities to cover the litigation costs incurred by the petitioner.

5. Additional Reliefs: The petitioner seeks any other reliefs that the court deems fit and proper in the interest of justice.

According to the writ applicant’s account, they are a registered GST entity and exported goods valued at Rs. 18,56,113/- through the Mundra Port, having paid IGST on these goods. Due to a clerical error, the IGST amount was not stated in the shipping bills at the time of export. The shipping bills were subsequently amended to include the IGST details. However, the main grievance of the petitioner is the lack of response from the respondent authorities regarding the sanction of the IGST refund, leading to the present legal action.

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