D si i g g n it e a d l b y y 17-WP 1330-25.DOC PRAJAKTA P S R AG AJ A A R KTAS V A A G RT A A R K VARTAK Date:

2026.04.22 +0530 Prajakta Vartak IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 1330 OF 2025 Shri. Charan Singh Surjit Singh Gujral ...Petitioner Vs.

Union of India & Ors. ...Respondents _________

Mr. Brijesh Pathak with Ms. Anjali Joshi and Mr. Dulraj Jain for the Petitioner.

Mr. S. D. Deshpande for Respondents.

__________

CORAM: G. S. KULKARNI &

AARTI SATHE, JJ.

DATE: 15 APRIL 2026.

Judgment (Per G. S. Kulkarni, J.):-

1. Rule. Rule made returnable forthwith. By consent of the parties, heard finally.

2. This petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs:-

“(a) to issue Writ of Mandamus or any other appropriate writs, orders or directions under Article 226 of the Constitution of India ordering and directing the Respondent Nos.2 and 3 and their subordinates, servants and agents to forthwith release and refund the IGST amount in relation to zero rated supply/export of the goods covered by Shipping Bills, along with applicable interest till the date of refund, the details whereof i