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DINESH PRINTERS INDIA PVT. LTD. & OTHERS vs. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S SUNIL DUTT YADAV
Pet. Counsel
Raju H Y.
Res. Counsel
Jeevan J Neeralgi

Petitioner / Applicant

DINESH PRINTERS INDIA PVT. LTD. & OTHERS

Respondent THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & OTHERS
Court Karnataka High Court
State

Karnataka

Date Jun 21, 2023
Order No.

WRIT PETITION NO. 3875 OF 2023 (T-RES)

Citation

2023(6) TAXREPLY 8438

Original Order
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ORDER

ORDER The petitioner has sought for issuance of mandamus to direct first and second respondents to revoke the tagging/naming the petitioner as “risky exporter”. The petitioner has also sought for issuance of order in the nature of mandamus to direct the respondents to sanction IGST refund of Rs. 1,09,13,672/- claimed in respect of the goods exported for the month of May and June, 2022 in terms of 96(1) CGST/KGST, 2017. 2. The petitioner submits that his refund has been withheld in light of the petitioner having been classified as “Risky Exporter”. It is pointed out that in terms of Annexure-A, Standard Operating Procedure to be followed which has been circulated to all the concerned authorities. Procedure has been laid down as regards the manner of consideration. It is submitted that despite alert having been issued in the month of June, 2022 in the Customs Portal, till date, despite the procedure prescribed in the Standard Operating Procedure dated 2....

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