SHRI CHARAN SINGH SURJIT SINGH GUJRAL v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
SHRI CHARAN SINGH SURJIT SINGH GUJRAL
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 1330 of 2025 dated 15.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 54 & 56
Decision : In favour of assessee
Refund – IGST on zero-rated exports of motor vehicle parts and mobile accessories along with interest under Section 54 CGST Act read with Section 16 IGST Act – Shipping bills assessed as refund applications but goods seized by SIIB under Customs Act alleging mis-declaration of value leading to adjudication order confiscating goods and rejecting incentives – Order-in-Original set aside by Commissioner (Appeals) for violation of natural justice principles and weak investigation, upheld by CESTAT – CGST confirmed proper IGST availment post-CESTAT – refunds processed except balance resolved during petition – Exports permitted after CHA license issue – Held: Rule absolute – Interest payment under Section 56 CGST from 60 days post-application till refund, comply within 4 weeks.
Represented By:
Counsel for the Petitioner: Brijesh Pathak with Anjali Joshi & Dulraj Jain
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