HC : Criticises Revenue's wilful disobedience of Court's order, constitution/re-constitution of Refund Approval Committee

Delhi HC requires officer to explain the basis for constitution/re-constitution of Refund Approval Committee (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”; Observes that no provisional refund order was issued in terms of Rule 91 of CGST/Delhi GST Rules despite not taking a decision as directed by this Court, views this as wilful disobedience of Court’s orders an...