The Bombay High Court in the case M/s. Bora Mobility versus Union of India and Others observed and has directed the department for deciding who has the proper authority to decide on an IGST refund.
The division bench comprising of Justice Nitin Jamdar and Justice Abhay Ahuja in the case observed and has noted that it has been claimed by the custom authorities that the GST authority is the proper officer for processing the refund claims, whereas the GST authorities claim that it being the customs officer. The court also directed both the authorities to discuss amongst themselves and for filing of a joint note, wherein failing to which the officers would be directed to remain present in court.
Therefore, the petitioner or assessee being an exporter. A claim has also been filed for a refund of IGST through the filing of the shipping bill. The claim refund will not be processed by customs and the same approached the GST jurisdictional authorities. Thus, the said claim was not being processed.
However, the said plea was also pending for more than a year on a simple issue of who was the proper authority for deciding the claim of the petitioners.
The court also disapproved the stands which is taken by the officers of government, as the same leads to the needless waste of judicial time and harassment of the citizens.
The court stated and has also directed the Respondents for coordinating with each other, decide about the forum, and inform the Court on the next date through a joint note as to who being the correct authority for deciding the claim of the petitioner. The said court will be constrained to call the officers to the court to explain the position, if the same is not being done.