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2019 (5) TMI 1478 - DELHI HIGH COURTIssuance of Refund Orders - Respondents informs the Court that the refund orders cannot be issued because the concerned VATO is on ‘election duty’ - HELD THAT:- The Court is constrained to direct that the Commissioner (VAT) will himself issue the necessary orders to ensure that the refund amount is paid to the Petitioner on or before 27th May, 2019. The Court will not accept the excuse that either the VATO or the Joint Commissioner is on ‘election duty’, or even that the matter had to be placed before the Refund Approval Committee for that purpose. If the Commissioner (VAT) does not comply with this order, he will remain personally present in Court on the next date of hearing. List on 29th May, 2019.
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