Gauhati High Court
M/S Eastland Switchgears Pvt. Ltd vs Principal Commissioner Of Customs And 3 ... on 4 October, 2021
Author: Achintya Malla Bujor Barua
Bench: Achintya Malla Bujor Barua
Page No.# 1/2
GAHC010152442021
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/5185/2021
M/S EASTLAND SWITCHGEARS PVT. LTD.
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT, 1956 HAVING ITS REGD. OFFICE AT SWAIKA CENTRE,
4A, POLLOCK STREET, KOLKATA WEST BENGAL 700001
VERSUS
PRINCIPAL COMMISSIONER OF CUSTOMS AND 3 ORS.
NORTH EAST REGION, SHILLONG CUSTOMS COMMISSIONERATE,
HAVING HIS OFFICE AT 110, MAHATMA GANDHI ROAD, SHILLONG-
793001, MEGHALAYA
2:THE SUPERINTENDENT
LAND CUSTOMS STATION
HATISAR
OFFICE OF THE ASST. COMMISSIONER
DHUBRI CUSTOMS DIVISION
783375
3:THE ASSTT. COMMISSIONER
LAND CUSTOMS STATION
HATISAR
DHUBRI CUSTOMS DIVISION
783375
4:THE DY. COMMISSIONER OF CUSTOMS
LAND CUSTOMS STATION
HATISAR
DHUBRI CUSTOMS DIVISION
78337
Advocate for the Petitioner : MR. P DAS
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Advocate for the Respondent : SC, CUSTOMS
BEFORE
HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA
ORDER
04.10.2021 Heard Mr. A Kanodia, learned counsel for the petitioner. Also heard Mr. S C Keyal, learned counsel for the Customs Department, Government of India.
The petitioner is aggrieved to the extent that their claim for refund of IGST paid on export of goods done from Non-EDI sites has not been refunded.
The respondents in the Department of Revenue, Ministry of Finance, Government of India had issued an instruction no. 20/2018-Customs dated 26.11.2018 providing the procedure for processing the IGST refund claims for exports made from Non-EDI sites.
Mr. S C Keyal, learned counsel for the respondents in the GST has made a statement that as required under the procedure the export data of the petitioner assessee has been captured by using offline utilities and the matter is under process.
It is stated that there were some technical glitches in the system which had delayed the process. It is stated that it is likely to take another four weeks to complete the process.
In view of such statement, list after four weeks.
JUDGE Comparing Assistant