Risky Exporter —--The petitioner sought for directions to quash the impugned circular being ultra vires the GST Act; to issue direction to the respondent No.3, to immediately remove the name of the petitioner from the list of Risky Exporter; to issue directions to the respondent No.4 to direct release of refund of IGST to the petitioner along with applicable interest. The counsel for the petitioner submitted that the petitioner has been declared Risky Exporter and the verification report has been given by the competent authority in favour of the petitioner. The counsel for the respondent submitted that the representations made by the petitioner to respondent No.3 would be decided, in accordance with law, within two weeks. The counsel for the petitioner submitted that in view of this statement, he may be permitted to withdraw this petition at this stage.

Held that:- The Hon’ble High Court ordered accordingly.