* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on :05 February 2024 Judgment pronounced on: 01 March 2024 + W.P.(C) 12209/2023 & CM APPL. 47988/2023 RAGHAV VENTURES ..... Petitioner Through: Mr. Virag Tiwari, Mr.

Ramashish & Mr. Rishabh Jain, Advocates versus COMMISSIONER OF DELHI GOODS & SERVICES TAX ..... Respondent Through: Mr. Rajeev Aggarwal, ASC with Ms. Shaguftha H. Badhmar & Ms. Samridhi Vats, Advocates CORAM:

HON'BLE MR. JUSTICE SANJEEV SACHDEVA HON'BLE MR. JUSTICE RAVINDER DUDEJA

J U D G M E N T

RAVINDER DUDEJA, J.

1. The present Writ Petition has been filed, seeking direction to the respondent to grant the total IGST refund of Rs. 2,44,75,410/- for the tax period December 2022, February 2023, March 2023 and May

2023 with interest in terms of Section 56 of DGST/CGST Act.

2. Petitioner is an exporter of mobile phones of various brands and accessories. Beginning from April 2022, the petitioner has been exporting the mobile phones and its accessories to M/s AZ Logistic, Signature Not Verified Digitally Signed W.P.(C) 12209/2023 Page 1 of 6 Dubai, UAE on payment of Integrated Goods & Service Tax [IGST]. Refunds in normal course were claimed through shipping bills, which were released by the Customs through ICEGATE after processing the shipping bills filed from time to time.

3. During the month of December 2022, mobiles worth Rs. 9,06,49,174/- were exported on payment of IGST of Rs. 1,63,16,851/-. For the month of February 2023, exports to the tune of Rs. 2,80,38,271/- were made, on which, IGST of Rs. 50,46,889/- was paid. Likewise, in the month of March 2023, exports worth Rs. 95,90,489/- were made on which IGST of Rs. 17,26,288/- was paid and for the month of May 2023, mobiles and its accessories worth Rs. 76,96,568/- were exported after discharging burden of IGST of Rs.

13,85,382/-.

4. The case of the petitioner is that as per sub Rule (2) of Rule 96 of the CGST/DGST Rules, 2017, details of export invoices in respect of export of goods contained in Form GSTR-I were transmitted electronically by the common portal to the system designed by the Customs. Thereafter, the system electronically transmits to the common portal a confirmation that the goods covered by the said invoices have been exported out of India, where after, refund is processed by the Customs through ICEGATE in terms of Rule 96 (3).

5. Section 54 of CGST/DGST Act, 2017, provides that any person claiming refund of tax and interest, or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed. Rule 96 Signature Not Verified Digitally Signed W.P.(C) 12209/2023 Page 2 of 6 of the CGST/DGST Rules, 2017 stipulates the procedure for filing the application. It provides as under:-

“96. Refund of integrated tax paid on goods [or services]

exported out of India (1) The shipping bill filed by [an exporter of goods] shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when--

(a) the person in charge of the conveyance carrying the export goods duly files [a departure manifest or] an export manifest or an export report covering the number and the date of shipping bills or bills of export; and (b) the applicant has furnished a valid return in FORM GSTR-3 [for FORM GSTR-3B];

[(c) the applicant has undergone Aadhar authentication in the manner provided in rule 10B.]

(2) The details of the [relevant export invoices in respect of export of goods] contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India: [PROVIDED that where the date for furnishing the details of outward supplied in FORM GSTR-1 for a tax period has been extended in exercise of th