Gujarat High Court permits Rameshwar Udyog Pvt. Ltd. to make amendments in GST portal data in accordance with suggestions provided by the Government.
The Writ Petition was filed by Rameshwar Udyog Pvt. Ltd. seeking direction against the respondents to permit amendments in respect of 14 export invoices and to grant refund of Rs.38,84,875/- in respect of exports made through such invoices, with interest. The amendment sought was in respect of errors made while furnishing the details of outward supplies in the Form GSTR-1, due to which there were mismatches GST portal data and data on the ICEGATE customs portal. The Appellant pointed out that though similar amendments were carried out with respect to 28 other invoices, in pursuance of a Circular issued by the Central Board of Indirect Taxes and Customs, providing for the steps to be taken for amending the GST portal data in case of exporters. Amendments to the impugned invoices were denied due to technical errors.
The Counsel for the Respondents, Mr. Dhayal Vyas, suggested during the course of hearing-that the Appellants shall approach the port of export/customs Zonal Office with the copy of GSTR-1 and GSTR-3 B along with the certificate of the CA stating that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount on exports, which shall thereafter be escalated to the Customs policy wing. It was further represented that the Customs policy wing shall then send the list of exporters to GSTN and the latter shall the shall send a confirmatory e-mail to the exporters regarding the transmission of records of customs EDI system and that thereafter the usual procedure adopted in case of sanction of IGST refunds would be followed..
Based on the representations made by the Respondnets, the Bench speaking through Hon’ble J. J.B.PARDIWALA and J. ILESH J. VORA order the Respondent No.4 to act in accordance with such suggestions and to sanction the refund, in accordance with law, as claimed by the writ applicants within a period of 12 weeks from the date of receipt of the order.
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