TMI Blog2023 (2) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... TE LIMITED VERSUS THE CENTRAL BOARD OF INDIRECT TAX AND CUSTOMS AND 5 OTHERS [ 2021 (11) TMI 152 - TELANGANA HIGH COURT] , it was held that If the suppliers of the petitioner are found to be genuine, the petitioner is entitled to claim credit of the taxes paid on such purchases effected. The respondents-authorities are directed to grant the amount of IGST refund to the petitioner, as claimed by the petitioner as provided under Section 54(6) of the CGST Act r/w Rule 91 of the CGST Rules and credit such amount to the petitioner s account within a period of three weeks from the date of receipt of copy of this order. Petition allowed in part. - HONOURABLE MS. JUSTICE SONIA GOKANI And HONOURABLE MR. JUSTICE SANDEEP N. BHATT MR.AVINASH PODDAR(9761) FOR THE PETITIONER(S) NO. 1 NOTICE SERVED FOR THE RESPONDENT(S) NO. 1,2,7 PRIYANK P LODHA(7852) FOR THE RESPONDENT(S) NO. 3,4 MR NIKUNT K RAVAL(5558) FOR THE RESPONDENT(S) NO. 5,6 MR CB GUPTA(1685) FOR THE RESPONDENT(S) NO. 8,9 ORDER ( PER : HONOURABLE MR. JUSTICE SANDEEP N. BHATT ) 1. This petition is filed under Article 226 of the Constitution of India, wherein, this Court, initially on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ef(s) as this Hon ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice; (e) To award Costs of and incidental to this application be paid by the Respondents; 5. We notice that the affidavit-in-reply is filed on behalf of respondents No.5 and 6 indicating that the inquiry was initiated after the exporter had been suspended on 25.10.2021 as per the RMCC instruction. On his having been identified as risky exporter for grant of IGST refund, the same had been kept in abeyance, as is usually being done. Again, Level-1 inquiry had been conducted and that had also been cleared. The report also has been given to respondents No.8 and 9. 6. Issuance of the refund will be by Assistant Commissioner of Customs, respondent No.6 herein. The matter is pending with Respondent No.7, Director General, DGARM for issuance of no objection certificate. Learned counsel appearing for the respondent had requested for short time to seek instructions in this regard from respondents No.3 and 4. Let the same be filed on 25.01.2023. 7. Matter to be posted on 01.02.2023. 3. Today, when the matter is called out, learned advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue 90% of refund within seven days from the date of shipping bill, however, the same has not been done and more than one year has elapsed in some exports. 4.2 He further referred to Rule 96(4) of the CGST Rules and submitted that the refund can be withheld by the respondents only if a request has been received from the jurisdictional Commissioner of central tax and export of goods or services due to the person claiming refund in accordance with the provisions of Section 54(10) or 54(11) of the CGST Act or if the proper officer of the customs determine that the goods were exported by the registered person violating the provisions of the Customs Act, 1961. Learned advocate for the petitioner submitted that though the case of the petitioner does not fall under any of the above Sections 54(10) or 54(11) of the CGST Act, the refund is withheld by the respondents, which action is arbitrary in nature. 4.3 Learned advocate has further referred to the Circular No.131/1/2020-GST dated 23.1.2020 issued by the respondent no.2 which prescribes the procedure to be followed by the exporters as Risky exporters and as a part of that, the petitioner already submitted few details and documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after, after detailed verification along with the supporting documents, as the petitioner paid the Input Tax Credit along with interest and penalty and the investigation was concluded, a positive verification report was sent to respondent no.7 on 12.4.2022. Thereafter, again the name of the petitioner appeared as `risky exporter and a positive verification report was sent to respondent no.7 on 7.7.2022. Thereafter, on an e-mail sent by respondent no.7 along with the representation made by the petitioner indicating that the petitioner has voluntarily reversed Input Tax Credit of Rs.11,55,726/- along with interest and penalty, the same was verified and a positive report was sent on 12.10.2022 to the respondent no.7. Learned advocate Mr.Gupta submitted that as the petitioner has availed wrong Input Tax Credit, his refund is withheld and therefore this petition be dismissed. 7. Though served, no appearance is filed on behalf of respondent no.7. 8. We have considered the submissions canvassed by learned advocates for the parties and having gone through the documents produced on record. The petitioner purchased the goods from Sayan Greemochem Private Limited who had purchased good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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