CHARAN SINGH SURJIT SINGH GUJRAL vs UNION OF INDIA AND ORS

2026. Judgment (Per G. S. Kulkarni, J.):- 1. Rule. Rule made returnable forthwith. By consent of the parties, heard finally. 2. This petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs:- “(a) to issue Writ of Mandamus or any other appropriate writs, orders or directions under Article 226 of the Constitution of India ordering and directing the Respondent Nos.2 and 3 and their subordinates, servants and agents to forthwith release and refund the IGST amount in relation to zero rated supply/export of the goods covered by Shipping Bills, along with applicable interest till the date of refund, the details whereof is mentioned in Exhibit-A; (b) to issue Writ of Mandamus or any other appropriate writs, orders or directions under Article 226 of the Constitution of India ordering and directing the Respondent Nos.2 and 3 and their subordinates, servants and agents to forthwith pay interest in terms of Section 54 of CGST Act read with Section 16 of the IGST Act, from the date of filing the Shipping Bills to the date of actual refund, in relation to zero rated supply/export of the goods covered by Shipping Bills, the details whereof is