Risky Exporter  —– The intra-Court appeal is directed against the order dated 29th June, 2022.The writ petition was filed for a direction upon the respondents to complete the investigation. The learned writ Court had directed the investigation to be completed and appropriate orders to be passed pursuant to such investigation. The court observed that the risky exporter tag cannot be indefinitely put on. The CBIC issued Circular No. 131/1/2020-GST dated 23rd January, 2020 by which strict timelines have been fixed for the authorities to take action. If the concerned officer does not take a decision within 14 days, a petition before the Principal Chief Commissioner or Chief Commissioner shall be filed and if such petition is filed, a decision should be taken within 7 working days. All these timelines have been totally ignored and are not being adhered to by the department.

Held that:- The Hon’ble High Court directed the sixth respondent to consider the representation dated 10th March, 2022 after giving an opportunity of personal hearing and pass an order on merits and in accordance with law within 15 days.