BNBS Exports Private Limited Vs Superintendent of GST and Central Excise (Madras High Court)
Madras High Court has directed tax authorities to consider a representation from BNBS Exports Private Limited regarding the sanction of pending duty drawback and RoDTEP (Remission of Duties and Taxes on Exported Products) claims, and the removal of a ‘risky exporter’ tag. The decision came during the hearing of writ petitions filed by the exporter, seeking relief from withheld claims and rigorous examination of exports.
BNBS Exports Private Limited approached the High Court seeking directions for the sanction of pending drawback and RoDTEP claims related to 177 shipping bills. Additionally, the company requested that authorities refrain from suspending or withholding future claims and remove the ‘risky exporter’ alert against them in the Indian Customs Electronic Data Interchange System.
The petitioner’s counsel detailed a series of communications and submissions made to the tax department. A show cause notice dated March 18, 2020, was issued for an audit of IGST refund claims, to which the petitioner submitted the required documents. Subsequently, on February 1, 2021, the first respondent requested further details, which were submitted by the petitioner on February 18, 2021, and re-submitted on May 18, 2022. Another notice on November 2, 2022, sought proof of goods being exported within 90 days of tax invoice issuance, as per notifications dated October 23, 2017. This information was provided by December 31, 2022.
