M/S. S.H. EXPORTS v. COMMISSIONER OF CGST & ANR.

1. The petition has been heard by way of video conferencing.:

2. Present writ petition has been filed by the petitioner seeking a direction to the respondents to release the refund qua the refund applications filed by it in respect of export for the months of July and August, 2019.

3. Mr. Priyadarshi Manish, learned counsel for the petitioner states that procured goods had been exported under Section 16 of Integrated Goods and Services Tax Act, 2017 (for short ‘IGST Act’) as zero rated 2020:DHC:3240-DB supply without payment of IGST against LUT for the months of July and August 2019 and the petitioner is entitled for the refund of input tax credit, which had been paid as GST on the said goods at the time of procurement.

4. He further states that the petitioner had removed all the discrepancies/deficiencies with regard to July, 2019 refund pointed out by the Assistant Commissioner, GST Delhi South Commissionerate vide deficiency memo dated 30th August, 2019. He emphasises that the Assistant Commissioner, Division Naraina acknowledged the receipt of all requisite information vide acknowledgment dated 17th

5. He also states that the petitioner had filed refund application for the month of August, 2019 on 19 September, 2019. th March, 2020. However, as the status of said application was not shown on the portal, the petitioner re-applied for the said refund by way of online application on 9th

6. He submits that Sections 54 and 56 of the Central Goods and Services Tax Act, 2017 and Rules 90 and 91 of the Central Goods and Services Tax Rules, 2017 provide a complete code with regard to acknowledgement, scrutiny and grant of refund within a strict time frame. In support of his submission, he relies upon judgment of this Court in Jian International Vs. Commissioner of Delhi Goods and Services Tax, W.P. (C) 4205/2020. May,

2020.

7. Issue notice.

8. Ms. Sonu Bhatnagar, learned counsel accepts notice on behalf of the respondents.

9. Ms. Sonu Bhatnagar has screen shared with us a copy of the letter dated 10th “C.No. DL/GST-South/Naraina/R-52/Refund/SH Export /329 /2019/7759 Dated-10.11.2020 To Ms. Sonu Bhatnagar, Sr. Advocate Hon’ble High Court, New Delhi Madam, Sub- WPC filed by M/s. S.H. Exports v. Commissioner of CGST & Ors.-reg. Kindly refer to the query vide mail dated 09.11.2020 on the subject cited above

2. In this regard, kindly note that the DGGI, Ahmedabad has booked a case for fraudulent availment /passing of ITC against M/s S.H. Exports consequent to that they have directed to put on hold the refund of M/s. S.H. Exports. The case is still under investigation. This issues with the approval of the Pr. Commissioner. Yours faithfully, Sd/- (Sandeep K. Singh) Assistant Commissioner Naraina Division” November, 2020 written to her by the Assistant Commissioner, Naraina Division. The said letter reads as under:-

10. She also states that another letter dated 10th November, 2020 has been written by Assistant Commissioner, Naraina Division to the petitioner informing it of an opportunity of personal hearing on 17th “C.No. DL/GST-South/Naraina/R-52/Refund/SH Export /329 /2019/7758 Dated-10.11.2020 To M/s S.H. Exports

Chanakyapuri, New Delhi-110021. (GSTIN:07AQIPG3048E1Z[4]) Dear Sir, Sub- Refund claims filed by M/s. S.H. Exports for the months of July-2019 & August-2019-reg. Kindly refer to the above cited subject

2. In this regard, I am directed to inform you that an opportunity for personal hearing with respect to refund claims filed by you has been fixed under Section 54(11) of the CGST Act, 2017 before the Principal Commissioner of CGST Delhi South Commissionerate in his office chamber situated at 3 November, 2020 at 12:00 noon under Section 54(11) of the CGST Act, 2017 before the Principal Commissioner of CGST Delhi, South Commissionerate. The said letter reads as under:rd Floor, EIL Annexe Building, Bhikaji Cama Place, New Delhi-110066 on 17th Naraina Division” November, 2020 at 12:00 Hrs