Refund verification timeline under GST circular must be followed, failing which risky exporter alerts may be stayed.

Refund verification under Circular No. 131/01/2020-GST had to be completed within the prescribed 14 working days after receipt of the required particulars, with escalation and completion within the further stipulated period if not finished. Because verification remained incomplete despite lapse of time, the authorities were required to strictly follow the circular timeline, and the continued 'risky exporter' alert and E.O. remark were liable to be stayed if verification was still not completed within the further time granted. Lawful verification could still proceed thereafter.

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Issues: Whether the refund-related verification in respect of the exporter had to be completed within the stipulated timeline under Circular No. 131/01/2020-GST, and whether continuation of the "risky exporter" alert could be restrained on failure to do so.

Analysis: The governing circular prescribed that verification of the exporter's claim should be completed within 14 working days of furnishing the required particulars, with escalation to the jurisdictional higher authority and completion within the further stipulated period. The admitted position was that verification had not been completed despite the lapse of time. In that situation, the authorities were directed to strictly adhere to the prescribed schedule, and the continued alert marking the exporter as risky was liable to be stayed if verification remained incomplete within the further time granted by the Court.

Conclusion: The verification was required to be completed within the circular timeline, and on failure to do so, the "risky exporter" alert and E.O. remark would stand stayed, without preventing lawful verification thereafter.

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