TMI Blog2023 (1) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... by which strict timelines have been fixed for the authorities to take action. The circular affords an opportunity to such a risky exporter to escalate the matter. If the concerned officer does not take a decision within 14 days, a petition before the Principal Chief Commissioner or Chief Commissioner of Central Tax shall be filed and if such petition is filed, a decision should be taken within 7 working days. The process of adjudication is quite distinct and different from terming a person a risky exporter, which tag cannot be perpetually affixed to an exporter as it would tantamount to interfering with his right to carry on exports based on suspicion. Therefore, the representation dated 10th March, 2022 should be considered by the sixth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders to be passed pursuant to such investigation. Aggrieved by such direction, the writ petitioner is on appeal before us. 3. We have heard Mr. Duggar, learned advocate for the appellant/petitioner. The prayer sought for in the writ petition is for a direction upon the respondents to complete the investigation. In terms of the oral instruction received by Mr. Bhaskar Prosad Banerjee, learned senior standing counsel for the revenue, the investigation appears to have been complete and it is in the final stage and the show-cause notice is to be issued shortly. 4. Mr. Duggar, on the other hand would submit that already four notices have been issued calling upon the appellant to produce the documents, which the appellant had complied wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oing by the timelines prescribed in the circular, a decision ought to have been taken within 7 days. This has not been adhered to by the department. 7. As pointed out earlier, the process of adjudication is quite distinct and different from terming a person a risky exporter, which tag cannot be perpetually affixed to an exporter as it would tantamount to interfering with his right to carry on exports based on suspicion. Therefore, we are of the view that the representation dated 10th March, 2022 should be considered by the sixth respondent within the timeline stipulated by this Court. 8. In the result, the appeal stands disposed of with a direction to the sixth respondent to consider the representation dated 10th March, 2022 after giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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