VEA IMPEX v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice
VEA IMPEX
v.
UNION OF INDIA & ORS.
WRIT PETITION (L) No. 2317 of 2025 dated 02.04.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : Disposed off
Refund – IGST – Partial refund received – Petitioner paid IGST on export for period 01.07.2017 to 30.04.2018 granting only partial refund – Refund Sanctioning Order dated 15.03.2024 already passed and despite refund not processed – Denial of interest challenged by petitioner before Appellate Authority by filing appeal – Delay in processing refund attributed to technical problems with portal and lack of manual processing procedures for IGST refunds related to goods exported through post before specific circular was issued in June 2018 – Held: Writ petition is disposed – Technical glitch cannot deny petitioner right to receive refund – Court ordered respondents to manually process and grant refund within two weeks .
Represented By:
Counsel for the Petitioner: Sachin Mishra, Advocates
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