M/S Apex International vs. Principal Commissioner Of Central Tax And Customs And 4 Others
Original PDF →Facts
The petitioner, M/s Apex International, was flagged as a 'risky exporter' and required to submit certain documents and a filled Annexure-A. The petitioner failed to provide these documents as per the respondent's letter dated 10.11.2020.
Held
The Court did not express an opinion on the merits of the case. It allowed the petitioner to submit the required documents and Annexure-A within one week, after which the authorities would take action expeditiously.
Key Issues
Whether the petitioner had complied with the requirements for removal from the 'risky exporter' list and for refund/drawback. The primary issue was the petitioner's failure to submit required documentation.
Sections Cited
Section 56, Section 75A
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 444 of 2022 Petitioner :- M/S Apex International Respondent :- Principal Commissioner Of Central Tax And Customs And 4 Others Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- Dhananjay Awasthi Hon'ble Surya Prakash Kesarwani,J.
Hon'ble Jayant Banerji,J.
Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri Dhananjay Awasthi, learned Senior Standing counsel for the respondents.
This writ petition has been filed praying for the following reliefs: "A. Mandamus directing the Respondent No.5 to remove the system alert of "risky exporter" and to issue no objection certificates for exports to be made by the petitioner; B. Mandamus directing the Respondent No.2 to refund the IGST of Rs.17,14,387/- along with interest as per Section 56 of CGST Act; C. Mandamus directing the Respondent No.1 to grant drawback of Rs.67,69,690/- along with the interest as per Section 75A of the Sustoms Act, 1962; D. Mandamus directing the respondent authorities to grant provisional refund during pendency of verification; E. Mandamus directing the respondent authorities to complete the verification process expeditiously;"
From perusal of the writ petition, it appears that the name of the petitioner was selected under Risky Exporter DGARM Report No.21-U & 21-V in the light of the Board Circular No.131/1/2020-GST dated 23.01.2020 and accordingly, the petitioner was required to submit certain documents as mentioned in the letter dated 10.11.2020 as well as duly filled Annexure- A. From the records, it does not appear prima facie that the petitioner has submitted duly filled Annexure-A and the documents as required by letter of the respondent No.2 dated 10.11.2020. A document termed as (Annexure-A) has been filed but it does not reflect at all when it was sent to the authority concerned in compliance to the letter dated 10.11.2020. It has not been brought on record that the documents as required by the aforesaid letter dated 10.11.2020 have also been submitted to the authority concerned. Under the circumstances, we do not find any good reason to interfere with the matter.
However, learned counsel for the petitioner submits that the petitioner shall submit the entire documents in compliance to the aforesaid letter dated 10.11.2020 and shall also submit duly filled Annexure-A within one week.
Learned counsel for the respondents states that if the petitioner submits it, then the authority concerned shall expeditiously take action in accordance with law.
In view of the aforesaid and without expressing any opinion on merits of the case of the petitioner, the writ petition is disposed off, leaving it open for the petitioner to submit the information required by letter dated 10.11.2020 and a duly filled Annexure-A before the authority concerned within a week. If the petitioner submits it within a week, then the authority concerned shall undertake appropriate action/ verification in accordance with law and without being influenced by any of the observations made in the body of this order, expeditiously preferably within two months from the date of submission of the required papers and duly filled Annexure-A as required by the letter dated 10.11.2020 and completion of other formalities, if any.
Order Date :- 12.4.2022/NLY YADAV Date: 2022.04.12 17:24:01 IST Reason: Location: High Court of Judicature at Allahabad
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.