Heavy Metal and Tubes (India) Pvt Ltd. Vs Principal Commissioner of Customs
Date: February 12, 2020
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): J.B.PARDIWALA ,BHARGAV D. KARIA
Subject Matter
IGST refund cannot be denied for mere clerical error in shipping bills
Summary
The writ-applicant exported goods under the various invoices of payment of the IGST to the tune of Rs.18,56,113/- from the Mundra Port. However, on account of a clerical error, the amount of the IGST was not mentioned in the shipping bills. In such c…
1. By this Writ Application under Article 226 of the Constitution of India, the writ-applicant-a Private Limited Company, engaged in the business of Stainless Steel Seamless Tubes and Pipes falling under the HSN Code 7304, has prayed for the following reliefs: “A. Your Lordship may be pleased to admit this petition; B. Your Lordship may be pleased to allow this petition; C. Your Lordship may…