We filed our Refund Application in the time limit as notified in Circular 35/2020 & 55/2020. We were issued Deficiency Memo's 3 times on 14th, 15th and 16th day from date of filing our application. Finally we were issued acknowledgment RFD-02 for our application 4th time followed by a Show Cause Notice issued on 60th day rejecting our refund on the grounds of Time Barred.
We were informed earlier by an Officer that since our 1st application was filed within due time our refund wouldn't be time barred. Just wanted to know if there is any Notification or Circular issued in this regard to so that we can mention the same in our SCN.
Business Faces GST Refund Rejection Despite Timely Application and Compliance with Deficiency Memos; Considers High Court Appeal A business filed a GST refund application within the stipulated time but received multiple deficiency memos, ultimately leading to a show cause notice rejecting the refund as time-barred. An officer initially assured them that the refund would not be time-barred since the first application was timely. A professional advised referring to a circular stating that the limitation does not apply if a fresh application follows a deficiency memo. Despite attaching necessary documents, their claim was rejected. They consider appealing, referencing a Delhi High Court case challenging the legality of Rule 90(3) of the CGST Rules. An expert suggests approaching the High Court directly, as lower authorities may not rule favorably. (AI Summary)
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