2025 (7) TMI 1764

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....r seeks release of the IGST refund along with interest. 3. The background of the Petition is that since 2019, the Petitioner has a valid IEC Code and GSTIN number. It has exported various goods to foreign buyers in UAE, Uganda etc. According to the Petitioner in terms of the exports made and shipping bills which have already been filed, it is entitled to refund of Rs. 1,19,29,742/-. 4. The Petitioner was sought to be classified as a risky exporter and a letter was received from the Superintendent, CGST Audit-1 Commissionerate, Delhi on 06th February, 2020 in this regard. Thereafter, the Petitioner is stated to have provided the relevant documents along with its reply dated 28th May, 2020. The Petitioner had also made a request for refund ....

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....2018. * Second, that insofar as the refund application is concerned, a personal hearing was fixed on 22nd July, 2025 at 3:00 PM vide notice dated 16th July, 2025. However, the Petitioner has not approached and attended the personal hearing. 10. In the present petition, it is the stand of the Petitioner that in WP (C) 6388/2020 it was submitted by the Commissioner, CGST, Audit-1, Delhi that it is not the concerned authority for grant of refund. Accordingly, the Petitioner had moved an application for impleading the Principal Commissioner, Noida, Customs Commissionerate and the Directorate General of Analytics and Risk Management as parties to the said petition. The counter affidavit filed by the impleaded parties in WP (C) 6388/2020 is ap....

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.... dated 18.07.2022 is annexed herewith as Annexure R/1. 4. That the central GST, Audit- I, Delhi (Respondent No. 2) had submitted their verification report dated 23.07.2020. Physical verification was done by the officers of the Commissionerate and the Assessee was found non-existent (A copy said verification report dated 23.07.2020 is annexed herewith as Annexure R/2. The verification team made a recommendation on the basis of various points as mentioned in the verification report, reproduced as under- "As verified by the team and proposed by the Assistant Commissioner and on perusal of documents submitted, the exporter-assessee M/s Shree Radhe Vallabh Traders (GSTIN-07BNXPK6441A1ZV) does not appear to be bona fide." 5. That it is f....