2018(06)LCX0056

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

HONOURABLE MR.JUSTICE M.R. SHAH and HONOURABLE MR.JUSTICE A.Y. KOGJE

GUJARAT CHAMBER OF COMMERCE AND INDUSTRY

Versus

Union of India

R/SPECIAL CIVIL APPLICATION NO. 3742 of 2018 decided on 28/06/2018

Advocated By -

UCHIT N SHETH MR ANKIT SHAH
MR NIKUNT K RAVAL MR NIRZAR S DESAI

.

1. This petition is filed by the Gujarat Chamber of Commerce and Industry representing the cause of the member dealers who faced difficulties in receiving refunds of the GST upon export of the goods. Counsel for the petitioners submitted that the respondent authorities have evolved a computerization system whereby, upon submitting the application for refund, if all documents are in order, the refund would be automatically generated. If there is any mismatch or error, the same would be shown in the computer system to enable the dealer to cure the defect. However, there are large number of cases where neither the refund application is processed nor any error notified. In other words, even in absence of any error or mismatch in the dealer's application for the refund and the accompanying documents, the refund is not paid. Since several months such refund applications have been blocked.

2. Notice returnable on 23.03.2018. Direct service is permitted.

(AKIL KURESHI,J)
 

(B N KARIA,J)