Discover Top Posts Tagged with #deficiency memo

GST refund application directed to be processed as deficiency stood cured, while the legal issue of DIN applicability to portal-based refund communications was left open

Centrans Logistics Pvt. Ltd. v. Chief Commissioner, Central Goods and Services Tax (Delhi Zone) & Ors. Delhi High Court – W.P.(C) 7983/2023 – Refund – Deficiency Memo & DIN applicabilityDate of Judgment: 09 December 2024 Facts The petitioner, Centrans Logistics Private Limited, filed an application for refund of ₹26,43,502/- comprising IGST, CGST and SGST, through FORM GST RFD-01 on the GST…

#CGST Act #Deficiency Memo #Delhi High Court #DIN #GST Refund #Rule 89 #Rule 90

Refund directed to be processed expeditiously as the statutory 60-day period lapsed without issuance of deficiency memo, thereby rendering inaction of the department unsustainable

AJ Flight Reservations Pvt. Ltd. v. Commissioner of CGST, Delhi West & Anr. Delhi High Court | W.P.(C) 6585/2024 | Refund – Delay in sanction | Judgment dated 08.05.2024Relevant Provisions: Section 54 of the CGST Act, 2017 1. Facts of the Case (Paras 1–3) The petitioner, AJ Flight Reservations Pvt. Ltd., invoked Article 226 seeking a mandamus for disbursal of refund amounting to ₹81,79,529/-…

#CGST Act #Deficiency Memo #Delhi High Court #GST Refund #Interest on Refund #Refund delay #Section 54 #Taxpayer Rights

Refund proceedings directed to be expedited as Court held that once a deficiency memo was stated to have been issued, it must be duly furnished and adjudication must be completed within a reasonable time.

Case Summary: Truth Fashion v. Commissioner of Delhi Goods & Services Tax Act Delhi High Court | W.P.(C) 324/2024 | Refund – Deficiency Memo – Expeditious DisposalJudgment dated 10.01.2024 Case Classification (GST Act, 2017) Category: Refund under CGST/SGST ActRelevant Provisions: Section 54, CGST Act – Refund Rule 90, CGST Rules – Deficiency Memo Rule 92, CGST Rules – Order on Refund…

#Deficiency Memo #Delhi High Court #GST Litigation #GST Refund #Rule 90 #Rule 92 #Section 54

Refund rejection quashed as the Court held that BSNL’s online refund application dated 17.01.2020 was within limitation and could not be rendered “non-est” merely because further clarifications were sought, and limitation could not be recomputed from a later clarification date.

Case Summary: BSNL v. Union of India & Ors., Delhi High Court, W.P.(C) 3550/2023, Decision dated 06.04.2023 – Refund claim remanded as rejection based on treating a duly-filed online application as “non-est” was held erroneous Case Identification Case Title: Bharat Sanchar Nigam Limited v. Union of India & Ors. Court: High Court of Delhi Petition No.: W.P.(C) 3550/2023 Date of Judgment: 06…

#BSNL case #Deficiency Memo #Delhi High Court #GST Compliance #GST Litigation #GST Refund #Rule 89(2)#Section 54 CGST

Refund rejection quashed as deficiency memos could not nullify a validly-filed refund application made within limitation

Case Summary – National Internet Exchange of India v. Union of India & Ors. (Delhi High Court, W.P.(C) 871/2022, decided on 09.08.2023) Category: Refund – Zero-Rated Supply / Limitation under Section 54 / Validity of Deficiency MemosRelevant Provisions: Section 54 CGST Act; Section 16 IGST Act; Rule 89 & Rule 90 CGST Rules. Facts (Paras 1–10) The petitioner, National Internet Exchange of India,…

#Deficiency Memo #Delhi High Court #GST Litigation #GST Refund #IGST Refund #Rule 90(3)#Section 54 CGST Act #Zero-Rated Supply

Refund deficiency memo quashed as the Court held that an RFD-03 deficiency intimation cannot be issued when all mandatory documents under Rule 89(2) were submitted, rendering the officer’s action ultra vires the CGST Rules.

Case Details Case Title: AB Enterprises v. Commissioner of Delhi Goods and Services Tax Court: High Court of Delhi Petition No.: W.P.(C) 7919/2023 Category of Dispute: Refund – Unutilised ITC on zero-rated supplies Date of Judgment: 21 November 2023 Relevant Statutory Provisions: Section 54, CGST Act – Refund of tax Rule 89(2), (3), (4), Rule 90(2), 90(3), 90(5), CGST Rules –…

#CGST Rules #Deficiency Memo #Delhi High Court #Export ITC refund #GST Refund #RFD-03 #RFD-08 #Rule 89(2)#Section 54 #zero-rated supplies

Refund plea dismissed as premature since petitioners failed to secure requisite documents from promoter, despite admitted GST deposit

Case Summary Case Title: Ramila Govindbhai Patel & Ors. v. Principal Chief Commissioner, CGST Zone, Ahmedabad & Ors.Court: High Court of Gujarat at AhmedabadPetition No.: R/Special Civil Application No. 3025 of 2025Date of Judgment: 11 March 2025Category of Dispute: Refund of GSTRelevant Provisions: Section 54 & Section 151 of CGST Act, 2017; Rule 89(2)(k) of CGST Rules, 2017; Circular No.…

#Deficiency Memo #GST Refund #Gujarat High Court #Real Estate GST #Rule 89(2)(k)#Section 54 CGST

Refund rejection challenged as deficiency memo cannot reset limitation period under GST

Case Details Case Title: Savex Technologies Private Limited v. Union of IndiaCourt: High Court of Gujarat at AhmedabadPetition No.: R/Special Civil Application No. 4200 of 2025Date of Judgement: 03 April 2025Category of Dispute: Refund – limitation in refund applicationRelevant Section: Section 54(1) of the CGST Act, 2017 Facts (Para 2) The petitioner, Savex Technologies Pvt. Ltd., filed a refund…

#Deficiency Memo #GST Refund #Gujarat High Court #limitation under GST #Section 54 CGST

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