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Notice issued to respondent on the issue of refund of the IGST paid on the export.

Exports —–The applicant counsel submitted that once the E-way bill is generated, the export cannot be disputed. If there is any doubt as regards the export of the goods, it is for the customs authority to take up the issue. Why should the respondent No.2 meddle into the affairs and jurisdiction of the Customs Authority. The goods to be exported were detained by the Customs Authority at the instance of the respondent No.2, but later, such goods were permitted to be cleared and those were actually exported. The respondent counsel submitted that there is some doubt as regards the E-way bill. The court observed to have reply from the Customs Authority Held that:- The Hon’ble High Court issued notice to the newly added party respondent returnable on 23.02.2021. Further directed that the writ applicant shall not be summoned by the respondent No.2 in any manner.
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