2023 (12) TMI 726

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....(T-RES) - -<br>GST<br>HON&#39;BLE MR JUSTICE S SUNIL DUTT YADAV For the Petitioner (By Sri. Raju H Y., Advocate) For the Respondents (By Sri. Jeevan J Neeralgi, Advocate) ORDER The petitioner has sought for issuance of mandamus to direct first and second respondents to revoke the tagging/naming the petitioner as "risky exporter". The petitioner has also sought for issuance of order in ....

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....alert continued which has prejudiced the interest of the petitioner. 3. Heard both sides. 4. The only point for consideration on the admitted fact is that verification was required to be completed in terms of Circular No. 131/01/2020-GST. The relevant paragraphs of the said Circular reads as follows: "3. While the verifications are caused to mitigate risk, it is necessary that genui....

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....urnishing of information in proforma by the exporter. If the verification is not completed within this period, the jurisdiction officer will bring it the notice of a nodal cell to be constituted in the jurisdictional Pr.Chief Commissioner/Chief Commissioner Office. 3.2 After a period of 14 working days from the date of submission of details in the prescribed format, the exporter may also ....