https://www.taxtmi.com/caselaws?id=422194 The HC quashed the order rejecting petitioner's GST tax refund claim. Authorities had failed to communicate the deficiency memo within the statutory 15-day period required under Rule 90(2) of CGST Rules, 2017, denying petitioner the opportunity to rectify defects in their application. The court granted petitioner liberty to file a fresh refund application within 30 days, directing that any deficiencies in the new application must be properly communicated to allow for rectification. The petition was disposed of without expressing opinion on the merits of the refund claim itself. en-us Thu, 28 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422194 The HC quashed the order rejecting petitioner's GST tax refund claim. Authorities had failed to communicate the deficiency memo within the statutory 15-day period required under Rule 90(2) of CGST Rules, 2017, denying petitioner the opportunity to rectify defects in their application. The court granted petitioner liberty to file a fresh refund application within 30 days, directing that any deficiencies in the new application must be properly communicated to allow for rectification. The petition was disposed of without expressing opinion on the merits of the refund claim itself. Case-Laws GST Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422194