Risky Exporter ---- The petitioner is aggrieved that it was not accorded the refund of IGST and duty drawback, only on the ground that it was categorised as a "risky exporter" and sought directions to the Respondent No. 1 to issue No Objection Certificate in terms of the Standard Operating Procedure prescribed vide Circular No.131/1/2020-GST dated 23.01.2020 as further modified via fresh Circular 20/16/07/2020-GST dated 20.05.2020.

Held that:- The Hon’ble Court directed the respondent no.3 to treat the writ petition as a representation and after giving due opportunity, the respondent will pass a speaking order. List the matter for compliance on 23.11.2022. The entire exercise will be completed no later than 13.10.2022.