Deficiency Memo Issued Again

[I Bhasin]

We filed our refund application for Refund in the month of August and were issued a Deficiency Memo on 14th Day citing reason - Supporting documents attached incomplete. However, we were unable to download or view the memo on portal so inquired by visiting the Tax Office as to what was the deficient document, because we had complied with all required documents as per the Circular 125 & 135. He informed us that we need to submit a Foreign Exchange Declaration, even though all our Inward payments were clear.

We filed the RFD-01 a fresh 2nd time with the declaration and to our surprise we were issued Deficiency Memo yet again for the same reason. This time also we are unable to view or download any Deficiency memo from the portal. We raised the ticket with helpdesk but they closed the ticket informing that the application was rejected for the same reason and we need to file a fresh.

This will go on and on if we are not informed about the deficiency actually mentioned in the memo raised.

Just wanted advice on how to handle this situation.

Thanks

AI Summary

Deficiency memo process undermining refund claims; taxpayers should escalate and obtain hard-copy memo to compel clarity.
Repeated issuance of deficiency memos via the GST portal obstructed refund processing when the taxpayer could not download the memo; after refiling RFD-01 with a Foreign Exchange Declaration and portal-formatted GSTR 2A the applicant received another memo for the same documentary defect, helpdesk closed the ticket, and the office refused to provide a hard copy memo, creating procedural uncertainty. Administrative guidance indicates a fresh submission should not attract a new deficiency memo for the same period unless prior deficiencies remain unrectified or new substantive deficiencies arise, and contributors recommended escalation and obtaining a hard copy notice.