Sunday, June 14, 2026
TagsDeficiency Memo

Tag: Deficiency Memo

Case Laws

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...

Kirti Gupta - 0
Case Laws

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

Kirti Gupta - 0
Case Laws

Refund proceedings directed to be expedited as Court held that once a deficiency memo was stated to have been issued, it must be duly...

Kirti Gupta - 0
Case Laws

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...

Kirti Gupta - 0
Case Laws

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

Kirti Gupta - 0
Case Laws

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...

Kirti Gupta - 0
Case Laws

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

Kirti Gupta - 0
Case Laws

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

Kirti Gupta - 0
Case Laws

Refund rejection set aside as deficiencies were not properly communicated; court held assessee must be given opportunity to rectify procedural defects

Kirti Gupta - 0
Case Laws

Refund deficiency memo quashed as authority failed to upload rejection order, depriving petitioner of appellate remedy

Kirti Gupta - 0
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