TMI Blog2019 (5) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 constitut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2018] Mr.Anurag Ahluwalia, CGSC for UOI. Mr.Shadan Farasat, ASC with Ms.Rudrakshi Deo, Advocate for GNCTD. Mr.Harpreet Singh, Sr.Standing Counsel for R3 to R6 with Ms.Suhani Mathur, Advocate [W.P.(C) 194/2019 CM APPL.946/2019] ORDER These are 3 petitions inter alia concerning the failure by the Respondents to grant refunds. In WP(C) 9161/2018 the Court is informed that refund has been issued but other issues raised in the petition including interest etc. are required to be considered. 2. In WP(C) 13881 of 2018 (in which notice was issued on 21st December 2018) and in WP(C) 194 of 2019 (in which notice was issued on 11th January 2019), despite several orders made by this Court refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above order was passed without giving any prior information to the Petitioner or even affording him an opportunity of being heard. He states that the order is void as it is in contravention of Rule 97 A of the CGST rule which has been inserted with effect from 15th September 2017 and reads as under: 97A. Manual filing and processing.- Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, inti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereafter. 10. List on 7th May 2019. 11. Dasti. 4. On 7th May 2019 the Court was informed that a Refund Approval Committee ( RAC ) had been constituted for considering high value refunds which was going to meet on 9th May 2019 at 2.30 pm. The Court was assured that refund orders will be issued positively on or before 13th May 2019. 5. In that view of the matter, the petitions were adjourned for today. It was further directed that if there was no definite decision taken on the refund application provisional refund in terms of Rule 91 of the Central Goods and Services Tax Rules, 2017 ( CGST Rules ) and the Delhi Goods and Services Tax Rules, 2017 ( DGST Rules ) will be paid to the Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lain why they should not be proceeded against for wilful disobedience of this Court‟s orders. 10. 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis 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. (iii) 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. (iv) 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. 15. L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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