Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
A GST refund deficiency memo in Form RFD-03 must identify the precise document defects; a vague statement that supporting papers are incomplete is insufficient because the applicant cannot effectively cure unspecified deficiencies. The memo cannot be used to reject the refund claim without particulars, and if treated as a rejection, that reasoning remains unsustainable. The proper course is to communicate the specific defects, allow rectification within time, and then decide the refund claim afresh by a speaking order.
A GST refund deficiency memo in Form RFD-03 must identify the precise document defects; a vague statement that supporting papers are incomplete is insufficient because the applicant cannot effectively cure unspecified deficiencies. The memo cannot be used to reject the refund claim without particulars, and if treated as a rejection, that reasoning remains unsustainable. The proper course is to communicate the specific defects, allow rectification within time, and then decide the refund claim afresh by a speaking order.
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