Delhi HC Directs IGST Refund for “Risky Exporter” Blocked by Technical Issues

Ankur Agarwal Vs Central Board of Indirect Taxes And Customs & Anr (Delhi High Court) The Delhi High Court, in the case of Ankur Agarwal Vs Central Board of Indirect Taxes And Customs & Anr, addressed a procedural deadlock faced by an exporter, M/s Safecon Lifesciences, regarding the re-crediting of a rejected Integrated Goods and Services Tax (IGST) refund amount. The core issue was the inability of the petitioner, who was tagged as a “Risky Exporter” by the Directorate General of Analytics and Risk Management (DGARM), to file an online undertaking usin...