https://www.taxtmi.com/article/detailed?id=9386 Failure by the tax authority to issue either an acknowledgment or a deficiency memo within the prescribed statutory period causes the refund application to be presumed complete and deprives the authority of the right to raise belated deficiencies; issuing a deficiency memo after that period improperly extends processing timelines, forces re-submission as a fresh application, can time-bar claims and impairs the taxpayer's entitlement to interest from the original filing date. en-us Wed, 29 Jul 2020 11:13:30 +0530 Wed, 29 Jul 2020 11:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9386 Failure by the tax authority to issue either an acknowledgment or a deficiency memo within the prescribed statutory period causes the refund application to be presumed complete and deprives the authority of the right to raise belated deficiencies; issuing a deficiency memo after that period improperly extends processing timelines, forces re-submission as a fresh application, can time-bar claims and impairs the taxpayer's entitlement to interest from the original filing date. Articles Goods and Services Tax - GST Wed, 29 Jul 2020 11:13:30 +0530 https://www.taxtmi.com/article/detailed?id=9386