#rule 90(3)

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Refund application allowed to be re-filed as deficiency memo was not properly communicated through common portal

Case Title: Tarinika & Ors. v. Commissioner of Central Goods & Services Tax, Howrah, CGST and CX Commissionerate & Anr.Court: Calcutta High CourtPetition No.: WPA 1578 of 2025Date of Judgement: 18 June 2025Category of Dispute: Refund – Deficiency Memo & Communication on Common PortalRelevant Sections: Section 54(1) & 54(4) of the CGST/WBGST Act, 2017; Rules 89 & 90(3) of the CGST/WBGST Rules,…

Refund application allowed to be re-filed as deficiency memo was not properly communicated through common portal

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Refund claim allowed to be refiled as deficiencies were disclosed only in court and not through proper portal communication

Case Details Case Title: Abhishek Ramisetty v. Commissioner of Central Goods and Services Tax, Howrah CGST & CX Commissionerate & Anr. Court: Calcutta High Court Petition No.: W.P.A. 19890 of 2024 Date of Judgment: 03.10.2024 Category of Dispute: Refund of Input Tax Credit (ITC) Relevant Sections: Section 54(3) CGST/WBGST Act, 2017; Rule 89(2)(h), Rule 89(5), Rule 90(3) of CGST…

Refund claim allowed to be refiled as deficiencies were disclosed only in court and not through proper portal communication