Shekhar Mohan Saha vs. The Director General, Directorate General Of Analytics And Risk Management And Ors.

Facts

The petitioner, Shekhar Mohan Saha, filed a writ petition challenging the action of the respondent authorities (Director General, Directorate General of Analytics and Risk Management & Ors.) in declaring him a "risky exporter" on their portal, as displayed on January 15, 2022. The petitioner was also aggrieved by the arbitrary and unreasonable terms and conditions imposed by the respondents, allowing him to export goods. To address these grievances, the petitioner submitted a representation on March 21, 2022, to respondent No. 1. The High Court considered the facts and submissions of the parties.

Held

The High Court disposed of the writ petition by directing respondent No. 1 to consider and dispose of the petitioner's representation dated March 21, 2022. This disposal is to be done in accordance with the law, by passing a reasoned and speaking order. An opportunity of hearing must be provided to the petitioner or his authorized representative. The Court also held that the petitioner would be entitled to export the goods in question without prejudice to his rights and contentions raised in the representation, subject to compliance with all legal formalities and the final order to be passed on the representation. The specific issue of whether the "risky exporter" declaration was arbitrary and unreasonable was not directly decided but was to be addressed in the disposal of the representation.

Key Issues

1. Whether the declaration of the petitioner as a "risky exporter" by the respondent authorities was arbitrary and unreasonable, and if so, what relief should be granted? (Question of law and fact, concerning the powers of the revenue authorities under GST law). Petitioner's Contentions: The petitioner argued that the declaration of "risky exporter" and the subsequent imposition of arbitrary and unreasonable terms and conditions for export were unjust. He relied on his representation dated March 21, 2022, submitted to respondent No. 1, seeking redressal of these grievances. Revenue/State's Contentions: The judgment does not record any specific arguments made by the CGST Authority, the Union of India, or the other respondents regarding the petitioner's contentions or the legality of the "risky exporter" declaration.