High Court of Gujarat2 July 2026

Agriex v. Union of India

For assessee

R/SPECIAL CIVIL APPLICATION NO. 5623 OF 2024

The ruling in brief

Where exporter omitted to mention IGST payment on rice export consignments in shipping bills due to inadvertence, but actual export and invoices were undisputed and refund claim was otherwise within Rule 96 criteria, entitlement to IGST refund could not be denied merely for omission in shipping bills, and refund was to be processed without requiring adjudication under Section 149 of Customs Act

Provisions considered

Section 16, read with Section 20 of Integrated Goods and Services Tax Act, 2017 - Rule 96 of Central Goods and Services Tax Rules, 2017/ Gujarat Goods and Services Tax Rules, 2017 - Section 149 of Customs Act, 1962

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Agriex v. Union of India

The ruling in brief

Provisions considered

Agriex v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

McKinsey Global Services India Pvt ltd. v. Joint Commissioner (Appeals II)

Wipro Ltd. v. Assistant Commissioner

Ranjith Lal. S. v. Assistant Commissioner Central Tax & Central Excise

Read the full analysis