SARAF NATURAL STONE Vs. UNION OF INDIA

JUDGEMENT

(1.) By this writ-?application under Article 226 of the Constitution of India, the writ-?applicants have prayed for the following reliefs:-?

(2.) The case of the writ-?applicants in their own words as pleaded in the writ-?application is as follows:-? 2.1 The petitioner no.1 is a registered partnership firm having registration number 99984019206 and its principal place of business is at 902, 9th Floor, Indraprasth Corporate, Opposite Shell Petrol Pump, Satellite, Ahmedabad, Gujarat-?380015. The petitioners state that the petitioner no.1 is registered under the CGST Act and IGST Act 2017, vide registration bearing no.24ADDFS3029H1ZA.

(3.) Thus, from the pleadings and the other materials on record, the writ-?applicants are seeking compensation and interest towards the substantial delay in making payment of the refund of the Integrated Tax paid on the export of goods in terms of Section-?16 of the Integrated Goods and Services Tax (IGST) Act, 2017 and the Rules made thereunder, mutatis mutandis read with the provisions relating to the refund of the Central Goods and Services Tax (CGST) Act, 2017 and the Rules made thereunder.