The Tax Publishers 2022 TaxPub(GST) 1505 (Del-HC) : (2023) 109 ITPJ (G) 0289

CENTRAL GOODS AND SERVICES TAX ACT, 2017

Section 54

Where refund was not accorded to the assessee only on the ground that it was categorised as risky exporter, the writ petition filed by assessee was treated as representation and revenue was directed to afford an opportunity of personal hearing.

Refund of IGST - Rejection of refund due to assessee having categorised as risky exporter - Validity -

Assessee was categorized as risky exporter under an examination which was in accordance with the Standard Operating Procedure contained in the Central Board of Excise and Customs, by which he was not accorded the refund of Integrated Goods and Services Tax (IGST) and duty drawback only on the ground that it was categorized as a "risky exporter". The assessee sought direction to revenue to issue No Objection Certificate in terms of the Standard Operating Procedure and to grant refund of the IGST to him. Held: Revenue was directed to treat the writ petition as a representation and also to afford an opportunity of personal hearing to the assessee.

REFERRED :

FAVOUR : Writ petition disposed off.

A.Y. :



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