https://www.taxtmi.com/caselaws?id=396942 The refund mechanism under the Delhi Goods and Services Tax Act and Rules operates as a complete code. Where the proper officer does not, within the prescribed fifteen days, issue an acknowledgement or communicate deficiencies in FORM GST RFD-03, the refund application is treated as complete and the department loses the right to raise a belated deficiency memo. Delay in processing the refund then attracts the statutory consequence under Section 56, and a hyper-technical objection cannot defeat the claim where supporting documents are already on record and their authenticity is undisputed. The refund was therefore to be processed and released with statutory interest. en-us Wed, 22 Jul 2020 00:00:00 +0530 Tue, 18 Mar 2025 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396942 The refund mechanism under the Delhi Goods and Services Tax Act and Rules operates as a complete code. Where the proper officer does not, within the prescribed fifteen days, issue an acknowledgement or communicate deficiencies in FORM GST RFD-03, the refund application is treated as complete and the department loses the right to raise a belated deficiency memo. Delay in processing the refund then attracts the statutory consequence under Section 56, and a hyper-technical objection cannot defeat the claim where supporting documents are already on record and their authenticity is undisputed. The refund was therefore to be processed and released with statutory interest. Case-Laws GST Wed, 22 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396942