https://www.taxtmi.com/caselaws?id=450548 Delhi HC set aside deficiency memos requiring petitioner to furnish chartered accountant certificate for GST refund claim (May-July 2019). Court held petitioner's case fell under Section 54(8)(b), which is excepted from Rule 89(2)(l)(m) proviso requirements. Petitioner entitled to interest on delayed refund under Section 56 CGST Act at government-notified rate within four weeks. Department directed not to reject future refund applications solely on limitation grounds due to present petition's pendency. Petition disposed of. en-us Thu, 29 Feb 2024 00:00:00 +0530 Mon, 28 Apr 2025 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450548 Delhi HC set aside deficiency memos requiring petitioner to furnish chartered accountant certificate for GST refund claim (May-July 2019). Court held petitioner's case fell under Section 54(8)(b), which is excepted from Rule 89(2)(l)(m) proviso requirements. Petitioner entitled to interest on delayed refund under Section 56 CGST Act at government-notified rate within four weeks. Department directed not to reject future refund applications solely on limitation grounds due to present petition's pendency. Petition disposed of. Case-Laws GST Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450548