Facts of the Case:

The dispute arose regarding entitlement to refund of Integrated GST (IGST) paid on export of goods under Rule 96 of the Central Goods and Services Tax Rules, 2017. The exporter had inadvertently declared IGST as “Nil” in Table 6A of Form GSTR-1 despite having paid IGST on export supplies. Due to this clerical error, the refund claim was denied by the department. The exporter approached the High Court, which granted relief in favour of the taxpayer and allowed the refund. 

Issue:

Whether refund of IGST on export of goods under Rule 96 can be denied merely because the exporter erroneously declared IGST as “Nil” in Table 6A of Form GSTR-1?

Held that:

The Supreme Court condoned the delay in filing the Special Leave Petition but declined to interfere with the judgment of the Gujarat High Court granting refund to the exporter. The Court dismissed the SLP while observing that the contention raised by the Additional Solicitor General regarding the applicability of the proviso to Rule 96 of the CGST/IGST Rules was kept open to be considered in an appropriate case. Accordingly, the High Court judgment granting refund relief remained undisturbed.

Case Name: Union Of India & Anr. Versus Ruhi Siraj Makda. dated 13.03.2026

To read the complete judgement 2026 Taxo.online 614