Lgw Industries Limited And Anr vs. Principal Commissioner, CGST And Central Exicise, Kolkata North Commissionerate And Ors
Held
The Court held that the issue concerning the "Risky Exporter" tag on the petitioner was directly covered by the Division Bench's order in M/s. Nexage Innovations. The respondent authority did not contest this submission. Consequently, the Court directed the respondent authority to remove the "Risky Exporter" tag within three weeks of receiving the order. Furthermore, the Court ordered the respondent authority to process the duty drawback claim and the IGST refund claim made by the petitioner within three weeks, subject to the verification of the validity of the petitioner's claims. The writ petition and the connected application were disposed of with these directions.
Facts
LGW Industries Limited and another (the petitioners) filed a writ petition before the Calcutta High Court challenging the "Risky Exporter" tag imposed on them. The petitioners argued that this tag was preventing them from processing their duty drawback claims and IGST refund claims. The respondent authorities, represented by the Principal Commissioner, CGST & Central Excise, Kolkata North Commissionerate, did not dispute the petitioners' submission. The case was heard on August 5, 2022.
Key Issues
1. Whether the "Risky Exporter" tag imposed on the petitioner is valid and justifiable, and if not, what relief should be granted, considering the precedent set by the Division Bench of this Court in M/s. Nexage Innovations Vs. The Deputy Commissioner of Customs & ors. (MAT 916 of 2022)? Petitioner's contention: The petitioner argued that the issue of the "Risky Exporter" tag is directly covered in their favour by the order of the Division Bench of this Court dated July 7, 2022, in the case of M/s. Nexage Innovations. They relied on this precedent for relief. Respondent's contention: The respondent authority's advocate did not differ or disagree with the submission made by the petitioner, implying no contest on the factual or legal basis presented by the petitioner regarding the precedent.
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2022. p.b. Sl. No.
W.P.A. 15807 of 2021 With CAN 1 of 2022 LGW Industries Limited & Anr. Vs. Principal Commissioner, CGST & Central Excise, Kolkata North commissionerate & Ors. Mr. Vinay Kr. Shraff, Ms. Priya Sarah Paul, Mr. Kaushal Agarwal. ……..for the petitioner. Mr. B. P. Banerjee, Mr. Abhradip Maity. ………for the respondents CGST&CX. Heard learned advocates appearing for the parties. Learned advocate appearing for the petitioner submits that the issue involved in this writ petition regarding “Risky Exporter” tag on the petitioner is directly covered in its favour by the order of the Division Bench of this Court dated 7th July, 2022 in the case of M/s. Nexage Innovations, a partnership firm & anr. Vs. The Deputy Commissioner of Customs & ors. in MAT 916 of 2022 with IA No.CAN 1 of 2022. Mr. Banerjee, learned advocate appearing for the respondent authority concerned does not differ or disagree with the submission made by the petitioner. Considering the facts and circumstances of this case, this writ petition being WPA 15807 of 2021 is 2 disposed of by directing the respondent/authority concerned to remove the “Risky Exporter” tag within t
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