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MG GLOBAL vs. DIRECTORATE GENERAL OF ANALYTICS AND RISK MANAGEMENT AND OTHERS
(Delhi High Court)

Hon'ble Judges:

RAJIV SHAKDHER
TARA VITASTA GANJU
Pet. Counsel
Rajat Mittal
Res. Counsel
Aditya Singla
A. Sahilya Veena

Petitioner / Applicant

MG GLOBAL
Respondent DIRECTORATE GENERAL OF ANALYTICS AND RISK MANAGEMENT AND OTHERS
Court Delhi High Court
State

Delhi

Date Sep 13, 2022
Order No.

W.P.(C) 5708/2022

Citation

2022(9) TAXREPLY 6401
Original Order
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ORDER

1. 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. 3. 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". 3. 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.131/1/2020-GST, while carrying forward the export consignments/shipments, the petitioner was subjected to an examination, in which it is found to be clear. 3.1 It appears that the aforementioned CBEC‟s circular has been further amended on 20.05.2020. 4. Mr Aditya Singla, who appears on behalf of petitioner, says that th....

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