TMI Blog2023 (12) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... tagging/naming the petitioner as risky exporter - requirement of verification in terms of Circular No. 131/01/2020-GST - HELD THAT:- In light of the admitted fact that process of verification is not completed, the authorities to strictly adhere to the time frame stipulated in the Circular at Annexure-A. On the lapse of three weeks from today in the event, verification is not completed in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sible either by the jurisdictional CGST or by Customs. To expedite the verification, the exporters on being informed in this regard or on their own volition should fill in information in the format attached as Annexure- A to this Circular and submit the same to their jurisdictional CGST authorities for verification by them. If required, the jurisdictional authority may seek further additional info ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners are in Annexure-B). 3.3 The Jurisdictional Pr.Chief Commissioner/ Chief Commissioner of Central Tax should take appropriate action to get the verification completed within next 7 working days. 5. In light of the admitted fact that process of verification is not completed, the authorities to strictly adhere to the time frame stipulated in the Circular at Annexure-A. On the lapse of three weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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