GST - Highlights / Catch Notes
GST - Terming the appellant as a risky exporter and a tag being fixed -...
Terming the appellant as a risky exporter and a tag being fixed - 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 respondent within the timeline stipulated by this Court. - HC