Ms Mg Global vs. Directorate General Of Analytics And Risk Management & Ors.
Held
The Court was informed that the alert against the petitioner has been lifted and their duty drawback claim will be processed. The IGST refund, which was to be processed online, will now be handled by the jurisdictional commissioner.
Facts
The petitioner, an exporter, was identified as a risky exporter, leading to the processing of their refund claims being halted and their consignments being subjected to 100% examination. The petitioner claims to have addressed all queries and sought the lifting of the alert.
Key Issues
Whether the petitioner's status as a 'risky exporter' was justified and if their refund claims should be processed.
Sections Cited
Circular No.131 /1 /2020-GST, Circular 20/16/07/2020-GST
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2023 CM APPL. 18354/2023
Exemption allowed, subject to all just exceptions.
The application stands disposed of. W.P.(C) 4760/2023
The petitioner has filed the present petition, inter alia, praying as under: “i) To issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or direction or order directing the Respondent No. 1 to issue No Objection Certificate in terms of the Standard Operating Procedure prescribed by the Central Board of Excise & Customs vide Circular No.131 /1 /2020-GST dated 23.01.2020 as further modified via fresh CBIC Circular 20/16/07/2020-GST dated 20.05.2020; ii) To issue consequent direction to the Respondent authorities to grant refund of the IGST and Drawback to the Petitioner; iii) To award the cost of the present pet
The judgment continues below.
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