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2019 (5) TMI 1510 - HC - GSTFiling of manual applications for refund - Constitution of Refund Approval Committee for considering high value refunds - HELD THAT:- The Court is informed that the RAC has since been reconstituted and a new set of officers have been nominated as RAC. They are: Mr.Vinay Kumar, Spl. Commissioner/Chairperson; Ms.Sonika Singh, Spl. Commissioner; Mr.Saumyaketu Mishra, Joint Commissioner and Ward Incharge concerned, Member Secretary. The Court is informed that of the above 4 officers Ms.Sonika Singh is already on leave for 19 days till 7th June 2019 (effectively till 9th June 2019) and Mr.Vinay Kumar is on election duty at the 15th Balaghat parliamentary constituency. This effectively means that even though the RAC has been reconstituted it cannot function at all for some time. Mr. S.B.Shashank, Chairperson and Mr. Rajesh Goel, Addl. Commissioner who were part of the RAC when it met on 10th May 2019 will remain present in Court on the next date. They are permitted to file, by that date, their individual affidavits explaining why they should not be proceeded against for disobedience of the orders of this Court. Mr. H. Rajesh Prasad, Commissioner, VAT will remain personally present before the Court on the next date. He will by the next date file an affidavit explaining on what basis he has constituted and re-constituted the RAC and how it can possibly supplant the officer concerned who is statutorily empowered to pass orders of refund under the CGST Act and Rules. On or before the next date of hearing, the provisional refund due to the Petitioners in W.P. (C) Nos. 13881 of 2018 and 194 of 2019 in terms of Rule 91 of the CGST Rules will be paid to each of them. Since Smt.. Sonika Singh is stated to be on leave and at present out of India, Mr. H.Rajesh Prasad will ensure that a copy of this order is immediately communicated to her by e-mail and she is apprised that as soon as she returns from leave she is required to file an affidavit explaining her conduct. List on 29th May 2019.
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