Section 54 of the CGST Act, 2017---Refund---Contempt Notice--- the Court observed that there is no compliance of order dated 17.12.2019 till date, therefore, the Respondents are in breach of said order and are liable to be proceeded for contempt.
Held that--- The Hon'ble High Court issued notice of contempt to Respondent returnable on 16.03.2020. In case, the amount due to the Petitioner is refunded along with interest, within next one week, the contempt notice shall stand automatically discharged.—Team HR Services Private Ltd. Vs Union of India & Anr. [2020] 22 TAXLOK.COM 117 (Delhi)