GST refund deficiency memo must be effectively communicated on the portal before re-filing can be denied.

Under Section 54 of the GST Act and Rule 90(3) of the GST Rules, a refund applicant must be informed of deficiencies through Form RFD-03 on the common portal so the defects can be cured and the application re-filed. Where the deficiency memo was not effectively reflected on the applicant's accessible portal and the applicant was not made aware of it in a manner enabling rectification, the communication requirement was not satisfied. The Court therefore permitted re-filing of the refund applications by treating the deficiency memo as communicated on the date of the order.

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Issues: Whether the petitioner was entitled to re-file the refund applications when the deficiency memo under Rule 90(3) of the GST Rules was not effectively communicated on the petitioner's portal, and whether the refund applications could be treated as capable of fresh filing by deeming communication on the date of the order.

Analysis: Refund under Section 54 of the GST Act is to be claimed through an electronic application in the prescribed form. Rule 90(3) obliges the proper officer, upon noticing deficiencies, to communicate them in Form RFD-03 through the common portal so that the applicant may cure the defects and re-file. The exclusion of time for limitation operates only when such deficiency communication is made. On the material placed before the Court, the deficiencies were said to exist, but they were not reflected on the petitioner's accessible portal and the applicant was not made aware of them in a manner enabling rectification. In these circumstances, the petitioner could not be denied the opportunity to re-file merely because the communication had not effectively reached the applicant.

Conclusion: The petitioner was permitted to re-file the refund applications by treating the deficiency memo as communicated on the date of the order.

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