HC directs GST authorities to Decide on Refund Application & Risky Exporter Status

Majeed Kunnapallil Jabir Vs Superintendent (Kerala High Court) In Majeed Kunnapallil Jabir vs. Superintendent, the Kerala High Court addressed the petitioner’s pending IGST refund claim on exports, which had been unresolved since June 2022. The petitioner argued that, under Section 54 of the CGST Act and Rule 96 of the CGST Rules, the refund should have been processed within 60 days. Additionally, the petitioner contended that being classified as a “risky exporter” had led to an unwarranted delay in refund processing, and even a provisional refund of 90%, as per Section 54(6) of ...