Case Note & Summary
The petitioner, Shri Charan Singh Surjit Singh Gujral, filed a writ petition under Article 226 of the Constitution of India before the High Court of Judicature at Bombay. The petitioner sought a writ of mandamus directing Respondent Nos. 2 and 3 (Union of India and others) to forthwith release and refund the IGST amount in relation to zero-rated supply/export of goods covered by Shipping Bills, along with applicable interest till the date of refund. The petitioner also sought interest under Section 54 of the Central Goods and Services Tax Act, 2017 (CGST Act) read with Section 16 of the Integrated Goods and Services Tax Act, 2017 (IGST Act) from the date of filing the Shipping Bills to the date of actual refund. The court, after hearing the parties, held that the petitioner is entitled to the refund of IGST with interest as per the provisions of the CGST Act and IGST Act. The court directed the respondents to refund the IGST amount along with interest from the date of filing the shipping bills till the date of actual refund. The petition was disposed of with the direction to the respondents to comply with the order.
Headnote
A) Constitutional Law - Writ Jurisdiction - Article 226 of Constitution of India - Mandamus - Petitioner sought direction to respondents to refund IGST amount in relation to zero-rated supply/export of goods covered by Shipping Bills, along with interest - Court held that the petitioner is entitled to refund of IGST with interest as per Section 54 of CGST Act read with Section 16 of IGST Act, from the date of filing shipping bills to the date of actual refund (Paras 1-3).
Issue of Consideration
Whether the petitioner is entitled to refund of IGST paid on zero-rated export supplies along with interest from the date of filing shipping bills till actual refund.
Final Decision
The court allowed the petition and directed Respondent Nos. 2 and 3 to forthwith release and refund the IGST amount in relation to zero-rated supply/export of goods covered by Shipping Bills, along with applicable interest under Section 54 of CGST Act read with Section 16 of IGST Act, from the date of filing the Shipping Bills to the date of actual refund.
Law Points
- Refund of IGST on zero-rated supply
- Interest on delayed refund
- Section 54 of CGST Act
- Section 16 of IGST Act
- Article 226 of Constitution of India
Case Details
Writ Petition No. 1330 of 2025
G. S. Kulkarni, Aarti Sathe
Mr. Brijesh Pathak with Ms. Anjali Joshi and Mr. Dulraj Jain for the Petitioner, Mr. S. D. Deshpande for Respondents
Shri. Charan Singh Surjit Singh Gujral
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Nature of Litigation
Writ petition under Article 226 of the Constitution of India seeking refund of IGST with interest for zero-rated export supplies.
Remedy Sought
Petitioner sought writ of mandamus directing respondents to refund IGST amount with interest from date of filing shipping bills till actual refund.
Filing Reason
Non-refund of IGST paid on zero-rated export supplies despite filing shipping bills.
Issues
Whether the petitioner is entitled to refund of IGST paid on zero-rated export supplies?
Whether the petitioner is entitled to interest on delayed refund from the date of filing shipping bills?
Submissions/Arguments
Petitioner argued that the IGST paid on zero-rated export supplies is refundable under Section 16 of IGST Act read with Section 54 of CGST Act.
Petitioner contended that interest is payable from the date of filing shipping bills as per Section 54 of CGST Act.
Ratio Decidendi
The petitioner is entitled to refund of IGST paid on zero-rated export supplies along with interest from the date of filing shipping bills till actual refund, as per Section 54 of CGST Act read with Section 16 of IGST Act.
Judgment Excerpts
This petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs:- (a) to issue Writ of Mandamus ... ordering and directing the Respondent Nos.2 and 3 ... to forthwith release and refund the IGST amount in relation to zero rated supply/export of the goods covered by Shipping Bills, along with applicable interest till the date of refund ... (b) to issue Writ of Mandamus ... ordering and directing the Respondent Nos.2 and 3 ... to forthwith pay interest in terms of Section 54 of CGST Act read with Section 16 of the IGST Act, from the date of filing the Shipping Bills to the date of actual refund.
Procedural History
The petitioner filed Writ Petition No. 1330 of 2025 before the High Court of Judicature at Bombay under Article 226 of the Constitution of India. The court issued rule and heard the matter finally by consent of parties. The judgment was delivered on 15 April 2026.
Acts & Sections
- Constitution of India: Article 226
- Central Goods and Services Tax Act, 2017: Section 54
- Integrated Goods and Services Tax Act, 2017: Section 16
