SHREE RADHE VALLABH TRADERS vs COMMISSIONER CENTRAL GOODS AND SERVICE TAX, DELHI EAST COMMISSIONERATE, NEW DELHI

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 24th July, 2025 W.P.(C) 6768/2023 SHREE RADHE VALLABH TRADERS .....Petitioner Through: Mr. Akhil Krishan Maggu, Adv versus COMMISSIONER CENTRAL GOODS AND SERVICE TAX, DELHI EAST COMMISSIONERATE, NEW DELHI .....Respondent Through: Mr. K G Gopalakrishnan, Ms. Nisha Mohandas, Mr. Girish Kumar Kaul and Mr. Jayesh Khandelwal, Advs. for DGST. (M: 9810813707) Mr. Harpreet Singh, SSC with Ms. M.R. Sanidhya Sharma, Mr. Jai Ahuja and Ms. Vanshika Kapoor, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. In the present petition, Petitioner seeks release of the IGST refund along with interest. 3. The background of the Petition is that since 2019, the Petitioner has a valid IEC Code and GSTIN number. It has exported various goods to foreign buyers in UAE, Uganda etc. According to the Petitioner in terms of the exports made and shipping bills which have already been filed, it is entitled to refund of Rs 1,19,29,742/-. 4. The Petitioner was sought to be classified as a risky exporter and a letter was received from the Superintendent, CGST Audit-1 Com