AARTOS INTERNATIONAL LLP Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) This petition is preferred seeking to question the action of the respondent authority in non-issuance of the refund of Integrated Goods and Services Tax ('the IGST' hereinafter) along with the interest.

(2.) The petitioner is a Limited Liability Partnership Firm having LLP No.AAM-1202 and is engaged in trading of Ceramics and Tiles. Assessee was formerly known as Azuvi International LLP and has changed its name to Aartos International LLP from 8/4/2019. The name updation was intimated to the Bank and all the relevant government departments including GST, Income Tax, ROC and Customs.

(3.) The petitioner exported the goods in the month of February and March 2020 and shipping bills along with GSTR-3B and GSTR- 1 for substantiation of this averment are forming the part of the record. It is averred by the petitioner that out of three export invoices, the refund has been received of IGST paid at the time of export of Rs.20.45 Lakh (rounded of). On three invoices being invoice Nos.E54/2019-20, E67/2019-20 and E68/2019-20 dtd. 8/3/2020 and the duty drawback of all the three invoices also had been received on 27/2/2020 and 4/4/2020.