M/S Mg Global vs. Directorate General Of Analytics And Risk Management & Ors.
Held
The Court directed the Commissioner to treat the writ petition as a representation and re-examine the petitioner's classification as a "risky exporter". An opportunity for a personal hearing was to be provided.
Facts
The petitioner, a proprietorship concern, was denied IGST refund and duty drawback because it was classified as a "risky exporter". Despite examination of its export consignment, the petitioner claims it was found to be clear.
Key Issues
Whether the petitioner was correctly classified as a "risky exporter" and consequently denied IGST refund and duty drawback.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2022
[Physical Court hearing/ Hybrid hearing (as per request)]
This writ petition was, in the first instance, placed before the Court on 06.04.2022, when we had made the following observations:
“2. The petitioner is a proprietorship concern.
The principal grievance of the petitioner is that it was not accorded the refund of Integrated Goods and Services Tax (IGST) and duty drawback, only on the ground that it was categorised as a "risky exporter".
It is averred by Mr Rajat Mittal, who appears on behalf of the petitioner, that in accordance with the Standard Operating Procedure [in short “SOP”] contained in the Central Board of Excise and Customs’ [CBEC] Circular No
The judgment continues below.
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