https://www.taxtmi.com/caselaws?id=380782 The High Court of Delhi addressed multiple petitions concerning the failure to grant refunds under the CGST rules. Despite previous orders, refunds were not issued, leading to the rejection of an application due to incorrect filing procedures. The Court set aside the rejection order, directed a fresh examination of the refund application, and reconstituted the Refund Approval Committee (RAC) with new officers. The Court emphasized the need for prompt payment of provisional refunds, questioned the legal basis of the RAC, and summoned specific officers and the Commissioner VAT for explanations. The Court aimed to address delays and ensure compliance with its directives. en-us Tue, 21 May 2019 00:00:00 +0530 Tue, 10 Dec 2019 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380782 The High Court of Delhi addressed multiple petitions concerning the failure to grant refunds under the CGST rules. Despite previous orders, refunds were not issued, leading to the rejection of an application due to incorrect filing procedures. The Court set aside the rejection order, directed a fresh examination of the refund application, and reconstituted the Refund Approval Committee (RAC) with new officers. The Court emphasized the need for prompt payment of provisional refunds, questioned the legal basis of the RAC, and summoned specific officers and the Commissioner VAT for explanations. The Court aimed to address delays and ensure compliance with its directives. Case-Laws GST Tue, 21 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380782