A dispute has arisen regarding the entitlement to a refund of Integrated GST (IGST) paid on the export of goods under Rule 96 of the Central Goods and Services Tax Rules, 2017.
The exporter accidentally declared the IGST as “Nil” in Table 6A of Form GSTR-1, despite having actually paid IGST on the exported goods. Due to this clerical error, the refund claim was rejected by the tax authorities. The exporter then approached the High Court, which granted relief in favour of the taxpayer and allowed the refund.
Can the refund of IGST on export of goods under Rule 96 be denied solely because the exporter mistakenly declared IGST as “Nil” in Table 6A of Form GSTR-1?
The late filing of the Special Leave Petition has been condoned by the Supreme Court, but it refused to interfere with the judgment of the Gujarat High Court granting a refund to the exporter.
Important: Easily Explained Changes in Table 6 of GSTR-9 (FY 2024-25)
The SLP was dismissed by the Court, marking that the claim raised via the Additional Solicitor General for the applicability of the proviso to Rule 96 of the CGST/IGST Rules was kept open to be considered in an appropriate case. Subsequently, the High Court granted refund relief, which stayed undisturbed.
Supreme Court Order
| Case Title | Union Of India & Anr. Versus Ruhi Siraj Makda |
| Case No. | IA No. 70154/2026 |
| For Petitioner | Mr. Raghavendra P Shankar, A.S.G. Mr. Gurmeet Singh Makker, AOR Mr. Rajan Kumar Chourasia, Adv. Mr. Karan Lahiri, Adv. Mrs. Nasadiya Singh, Adv. Mrs. Mrigna Shekhar, Adv. |
| Supreme Court | Read Order |
Gujarat High Court Order
| Case Title | Ruhi Siraj Makda Proprietor of Aries Impex Versus Union of India & Anr. |
| R/Special Civil Application No. | 2507 of 2023 |
| For Petitioner | Hiren J Trivedi |
| For Respondent | Mr CB Gupta |
| Gujarat High Court | Read Order |
