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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Preliminary scrutiny: deficiencies must be portal-communicated and the notification date governs refund sanctioning and interest.</h1> Preliminary scrutiny must be completed within a short prescribed timeframe, during which officers examine refund applications for deficiencies and communicate those deficiencies directly to applicants via the tax portal. Documents will largely be available online and, for refunds spanning multiple jurisdictions or central and state levies, deficiencies must be forwarded to the GSTN for onward communication. Applicants reply through the portal, further queries require higher-authority approval, and once an application is complete the authority must notify the applicant by SMS and e-mail; that notification date governs the time limit for refund sanctioning and commencement of interest.

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