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2021 Supreme(Guj) 1127

SONIA GOKANI, NISHA M.THAKORE
VIMLA FOOD PRODUCTS – Appellant
Versus
UNION OF INDIA – Respondent


Advocates Appeared:
For The Appellant : MR D K TRIVEDI
For The Respondent: PRIYANK P LODHA

ORDER :

NISHA M. THAKORE, J.

1. The petitioners have invoked extra ordinary writ jurisdiction under Article 226 of the Constitution of India and have essentially prayed for following reliefs:

    “10.

(A) Your Lordships may be pleased to admit this petition.

(B) Your Lordships may be pleased to allow this petition.

(C) Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ directing the respondent authorities to immediately sanction the refund of IGST aggregating to Rs.12,00,800/- paid in regard to the goods (Organic Soya Bean Feed Grade) exported i.e. ‘Zero Rated Supplies’ made vide aforesaid bills as tabulated in para 5.5 of this petition.

(D) Your Lordships may be pleased to direct the respondent authorities to pay interest @ 18% to the petitioner herein on the amount of refund of IGST mentioned hereinabove from the date of shipping bill mentioned in para 5.5 of this petition up till the date on which the amount of refund is paid to the petitioner herein, as the same is arbitrarily and illegally withheld by the respondent authorities.

(E) Your Lordships ma

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