https://www.taxtmi.com/caselaws?id=759338 The HC quashed a deficiency memo rejecting petitioner's GST refund claim on limitation grounds. Petitioner filed initial refund application on 08.09.2020, within the two-year limitation period under Section 54 of CGST Act 2017. When respondent issued deficiency memo on 23.09.2020, no limitation objection was raised, indicating the original application was timely. However, when petitioner filed a second application on 28.03.2020 as advised by respondent, it was rejected solely on limitation grounds. The court found this contradictory since both applications were in continuation. Respondents failed to justify their rejection and provided evasive objections without addressing the first application. The court drew adverse inference against respondents for their inconsistent stance and allowed the petition. en-us Wed, 25 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759338 The HC quashed a deficiency memo rejecting petitioner's GST refund claim on limitation grounds. Petitioner filed initial refund application on 08.09.2020, within the two-year limitation period under Section 54 of CGST Act 2017. When respondent issued deficiency memo on 23.09.2020, no limitation objection was raised, indicating the original application was timely. However, when petitioner filed a second application on 28.03.2020 as advised by respondent, it was rejected solely on limitation grounds. The court found this contradictory since both applications were in continuation. Respondents failed to justify their rejection and provided evasive objections without addressing the first application. The court drew adverse inference against respondents for their inconsistent stance and allowed the petition. Case-Laws GST Wed, 25 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759338