9911796707
TMI Blog2019 (5) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... .35316/2018] Mr.Vinod Diwakar, CGSC with Mr.Sayandeep Pahari, Advocate for UOI. Mr.Satyakam, ASC for GNCTD. Mr.Harpreet Singh, Sr.Standing Counsel for R3 to R6 with Ms.Suhani Mathur, Advocate. [W.P.(C) 13881/2018 and CM APPL.54179/2018] 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly or through Facilitation Centre notified by the Commissioner. 4. Learned counsel for the Petitioner states that the 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nicated to both Petitioners within ten days 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 Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilful 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 all for some time. 11. The above order re-constituting the RAC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
